Is [Rural] Property Tax Relevant?

Marta Villaveces Niño ()

No 11527, Documentos de Trabajo from Universidad del Rosario

Abstract: Abstract: The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

Keywords: Property tax; rural taxation; property rights (search for similar items in EconPapers)
JEL-codes: H20 P14 (search for similar items in EconPapers)
Pages: 28
Date: 2014-05-01
New Economics Papers: this item is included in nep-acc and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:col:000092:011527

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