TY  - RPRT
U1  - Arbeitspapier
A1  - Salm, Marco
T1  - Property Taxes in BRICS: Comparison and a First Draft for Performance Measurement
N2  - 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.
T3  - FÖV Discussion Papers - 79 
Y1  - 2014
U6  - https://nbn-resolving.org/urn:nbn:de:101:1-2015012213428
UN  - https://nbn-resolving.org/urn:nbn:de:101:1-2015012213428
SP  - 106
S1  - 106
PB  - Deutsches Forschungsinstitut für öffentliche Verwaltung
CY  - Speyer
ER  -