Property taxation and enhanced tax administration in challenging times

Christian Gayer and Gilles Mourre

No 463, European Economy - Economic Papers 2008 - 2015 from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission

Abstract: The proceedings gather together the views of academics, national policy-makers and international institutions on two topical issues of great policy-relevance at the current juncture, i.e. housing taxation and tax governance. The part on housing taxation touches upon different aspects of housing taxation and their characteristics with respect to economic efficiency/distortions, macroeconomic (de-)stabilisation and equity/distributional considerations. The part on tax governance discusses the main avenues in fostering voluntary tax compliance, improving tax administration efficiency, reducing compliance costs and complexity and safeguarding effective tax auditing and enforcement.

JEL-codes: E62 H24 H26 (search for similar items in EconPapers)
Pages: 78 pages
Date: 2012-10
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:euf:ecopap:0463

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