Is [Rural] Property Tax Relevant?


Autoria(s): Villaveces-Niño, Marta-Juanita
Data(s)

01/07/2015

Resumo

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

Formato

application/pdf

Identificador

http://repository.urosario.edu.co/handle/10336/10957

Publicador

Facultad de Economía

Relação

https://ideas.repec.org/p/col/000092/011527.html

Direitos

info:eu-repo/semantics/openAccess

Fonte

instname:Universidad del Rosario

reponame:Repositorio Institucional EdocUR

instname:Universidad del Rosario

Palavras-Chave #Tenencia de la tierra - legislación #Recaudación de impuestos #Analisis económico #Propiedad de la tierra #333.32 #Rural taxation #property rights #Property rights
Tipo

info:eu-repo/semantics/book

info:eu-repo/semantics/acceptedVersion