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Property Taxes in BRICS: Comparison and a First Draft for Performance Measurement

  • 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.

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Author:Marco Salm
Series (Serial Number):FÖV Discussion Papers (79)
Publisher:Deutsches Forschungsinstitut für öffentliche Verwaltung
Place of publication:Speyer
Document Type:Working Paper
Date of Publication (online):2014/10/01
Year of first Publication:2014
Publishing Institution:Deutsches Forschungsinstitut für öffentliche Verwaltung
Creating Corporation:Deutsches Forschungsinstitut für öffentliche Verwaltung
Release Date:2016/06/16
Out of Print?:Nein
Page Number:106
Documents of the German Research Institute for Public Administration (FÖV):Sonstige Schriften
Licence (German):License LogoUrheberrechtlich geschützt