Paper on Property Tax
IPTI is pleased to publish a paper entitled "Taxation of Land and Buildings - Revenue Importance and Tax Policy" written by a long-time IPTI colleague, Anders Muller.
Anders is a Danish Economist who worked for 40 years with property valuation for the Danish Ministry of Taxation. He has also been very active as an International Adviser on Property Tax and Valuation. In this capacity, he has worked for the IMF, OECD and the EU.
The paper was originally produced by Anders in February 2020 but publication of it was delayed by the COVID-19 pandemic. However, we are pleased to make it available now on the IPTI website. The author has decided not to update the statistical data. The paper therefore shows the tax situation in the countries involved in the study before the global pandemic which may have, in some cases, subsequently influenced the tax design.
The paper is available HERE