Theoretical Insight on the Property Tax

Marco Salm

Chapter Chapter 2 in Property Tax in BRICS Megacities, 2017, pp 13-40 from Springer

Abstract: Abstract The large and vibrant literature on local public finance constitutes the basis for a normative framework on property tax, which is outlined in Sect. 2.1. Beyond that, the question of the property tax incidence, i.e. who pays the property tax, is illustrated in Sect. 2.2. Finally, based on the public finance literature, criteria for a rational local property tax are derived and reviewed in Sect. 2.1.3.

Date: 2017
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DOI: 10.1007/978-3-319-62671-0_2

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