@techreport{Salm2014,
  type      = {Working Paper},
  author    = {Marco Salm},
  title     = {Property Taxes in BRICS: Comparison and a First Draft for Performance Measurement},
  institution = {Deutsches Forschungsinstitut f{\"u}r {\"o}ffentliche Verwaltung},
  address   = {Speyer},
  organization    = {Deutsches Forschungsinstitut f{\"u}r {\"o}ffentliche Verwaltung},
  url       = {https://nbn-resolving.org/urn:nbn:de:101:1-2015012213428},
  pages     = {106},
  year      = {2014},
  abstract  = {This paper constitutes a first didactic foray into the research project 'Property Tax as Financing Instrument of Megacities in BRICS states'. It assesses the property tax system of the BRICS states with consideration for how property taxes should be designed and used. In addition, a model to assess the efficiency with whi the property tax is appleid will be developed. This model will later be used to conduct an assessment of the property taces of the BRICS states' megacities.},
  language  = {en}
}