OECD Economics Department Working Papers

Reforming the Tax on Immovable Property: Taking Care of the Unloved

DOI:https://doi.org/10.1787/5js30tw0n7kg-en

The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...



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