2085:, value assessments are conducted by the respective regional county municipality (municipalité régionale de comté) every three years. Regional county municipalities were established in 1979 to deal primarily with land use. In Québec property tax is usually based on the assessed value of a property and the residential property tax rate. Properties are assessed using a market value-based approach. For residential properties, the sales of similar properties are compared to determine a valuation for the property. In unique circumstances, a cost approach is used where the cost of the property, if someone were to rebuild it, is given a valuation minus depreciation. For properties that are intended for generating income, an income approach is used to assess the market value. In this province, property taxes are used to pay for services such as the fire and police department, public transportation, as well as elementary and secondary education.
3750:
Alexander
Hamilton and Thomas Jefferson. The camp of Hamilton was for raising taxes (mainly property tax) centrally in order to increase the capacity of budget (also power) of the Government. The camp of Jefferson was for raising revenue locally as it "sounded" more like a concept of democracy. Hamilton had a strong head for finance; he helped to establish the capitalist system that exists today. However, the financial strategy mentioned above (high property tax) was a disaster for him. Higher taxes (especially property) was finally established during the concerns whether the war with France would happen or not. National property tax was enacted by Congress apportioned by population. There were many protests until the tax was finally repealed. On the other hand, the trend of raising the local property tax continued as local governments were able to raise their revenue by this measure.
3768:
3271:
DE IMÓVEIS). This tax is applied when there is a transfer of ownership of a certain property. The rates of this tax can range from as low as 1% and up to 8%-- these taxes are dependent on a few considerations, which include "the purchase price for the real estate, the location of the property, and whether it is the first or second home in
Portugal." In addition, a 'Stamp Tax' (Imposto de Selo) will also be a prepurchase tax applied before the sale of real estate. This is one of the oldest taxes in Portugal, and it is applied to all the official paperwork, such as deeds, contracts, mortgage agreements, and bank statements that make the sale legal and 'official' according to the courts. This responsibility "is accounted for by the buyer, charged at a fixed rate of 0.8% of the property’s registered fiscal value."
2059:, property taxes have existed since 1905, when Alberta became a Province; up until 1995, all properties and land except for farmland including industrial and residential properties were assessed at market value but the adoption of the Municipal Government Act in 1995 brought along many changes to property assessments. Properties in Alberta are assessed currently every year by municipalities according to guidelines by the Ministry of Municipal Affairs and the Alberta Assessment and Property Tax Policy Unit. Property taxes in Alberta are primarily made up of two components: a municipal tax and a provincial education tax. The specific property tax rate for a certain year depends on the budget of the municipality and its total assessment base, and Education property tax rates are also set by municipalities.
2066:, properties are assessed by the assessment service provider of the municipality which is usually the Saskatchewan Assessment Management Agency (SAMA). A taxable rate established by the province will be applied to the full value which determines the taxable assessment. For the municipal portion of the tax, the municipal mill rate (1 mill = 0.001) will be multiplied by the total taxable assessment then multiplied by the mill rate factor for determining the amount. There is a set education mill rate established by the province for all municipalities, and no mill rate factor is applied to it. The combination of municipal and education tax portions along with any base taxes or other special taxes determines the full amount of the tax.
2684:) or area-based rating. Owner-occupied and other properties not producing rent are assessed on cost and then converted into ARV by applying a percentage of cost, usually four percent. Most big-city municipals have tax on vacant lands, and other smaller cities and rural areas don't have any property tax on vacant lands. In most cases, civic bodies have taxes exempted on all the buildings and lands used for: religious worship by the public; public burial & cremation; or charitable & educational purposes. Some agricultural or heritage lands are also exempt. Other than that, Central government properties are exempt. Instead, a "service charge" is permissible under executive order. Properties of
56:
3275:
property- 0.8% Property owned by residents in offshores (except individuals)- 7.5%." There are also quite a few tax reductions and exemptions individuals can qualify/ take advantage of properties that are considered a permanent residence (only viable for three years), residencies that have an occupant with multiple dependents registered to them, property that is deemed low in value and is owned by individuals of a low socio-economic standard according to the government, property that is considered a part of the tourism circuit, property that can help with renewable energy and even stores deemed historical or culturally impactful.
3309:
real estate tax return to the relevant tax administrator (i.e. the
Municipality) by 31 January of the liability period. In other tax periods, the tax return is not filed and the taxpayer receives a decision on the tax levied from the administrator. For example, if you acquire a property on 25 August 2019, you are required to pay the tax return by 31 January 2020. However, only if the property will be registered in the real estate cadastre on 1 January 2020. A taxpayer who acquired the property by auctioning during the tax period is obliged to state the return within 30 days from the date of the tax liability.
2578:) certain legal entities are exempt from property taxation. These include entities from the public sector like federal, state, and municipal authorities, as well as public institutions and foundations under public law, if they use the property for public purposes only. An exemption from property taxation is also made for non-profit organisations, that pursue exclusively and directly charitable, religious, cultural, scientific, or educational purposes. Besides, churches and other religious communities are exempt from property taxation if the property is used exclusively for religious or charitable purposes.
1856:
2590:) is imposed when a domestic property is sold or when the ownership is subject to change. The tax rate is set by the federal state in which the property is located. It ranges from 3.5 to 6.5 percent. It is a one-time payment which is levied on properties whose purchase price exceeds EUR 2.500 and is typically paid for by the buyer. The real property transfer tax is also levied if at least 95 percent interests in a partnership are transferred to new partners within five years or if at least 95 percent of the shares of a company, which owns a property, is transferred to a new shareholder.
3797:
3714:
of the property. Each parcel was measured and estimated. Later, after 1215, King John was limited in his power to raise revenue, so from this point taxes could be collected only with permission of his barons. After 1290 normal people started paying this type of tax based on the location of the property (higher for those in cities and lower for rural residents) In 16th century even the King's own land was also taxed. The King's power of taxation became even weaker right after 1689 when the new law was introduced meaning that he could not tax without
Parliament's permission.
3197:
of defence the country. The payer of the tax is the owner on this particular estate. There are different types of taxes on estate depending on purpose (fields have lower coefficient than estates denoted for industry). There is a difference in the tax on building sites. Building sides with no real estate on it have constant coefficient 2 Kč per square metre whereas buildings sites with real property (those part of the building sites which are not covered by that particular real property) are taxed according to number of citizens and location of particular village/town/city.
3687:, and many other special-purpose governmental agencies, e.g. libraries, museums, parks, bridge authorities. Rates vary across the states, between about 0% and 4% of the home value. The assessment is made up of two components—the improvement or building value and the land or site value. The property tax is the main tax supporting local education, police, fire protection, government, roads, and most infrastructure, e.g. sewers, bridges, street lights. Many state and local jurisdictions add personal property taxes. (See exceptions below.)
3705:
allowed to make such arduous task less difficult. In
Ancient Egypt the taxes were levied against the value of grain, cattle, oil, beer and also land. By that time only one person out of 100 were literate. Some of these people were tax assessors. They kept records about owners of land along with its size. They collected annual data by calculating cattle and checking the crop yields. If the taxpayer was not able to pay the tax, he was brought before the court. Tax assessors were highly respected people due to their ability and skills.
3759:
especially for homeowners and intangible assets. Many US presidents have tried to push for lower property tax and for the implementation of income tax. By the time of the Great
Depression, the property tax collection rates dropped as people's income decreased steeply. The Governments mostly cut property tax and implemented sales taxes. After the Great Depression, many movements were formed for addressing claims on the Government with real tax reforms. Many of these reforms were approved and remain the current law.
3255:) is levied on property on a municipal basis. Only the owners of residential property and people who rent/own commercial space are taxed. People who rent a home do not pay property tax. Municipalities combine their property taxes with a tax for garbage collection and for the sewer system. Owners and users of property and land also pay taxes based on the value of property to the water boards for flood protection and water and wastewater treatment ("waterschapsbelasting"). A percentage of the value of a house ("
3878:
3624:
3937:
3950:
3924:
2020:. While property tax levels vary across municipalities, a common property assessment or valuation criterion is laid out in provincial legislation. The trend is to use a market value standard for valuation purposes with varying revaluation cycles. Multiple provinces established an annual reassessment cycle where market activity warrants, while others have longer periods between valuation periods. There are two types of property tax: annual property tax and land transfer tax.
7634:
6929:
3838:
2037:, property tax was first introduced in 1849 with the Municipal Act (or Baldwin Act) as the act constituted a municipal structure with cities, towns, and villages along with the creation of property tax that municipalities must collect that would also support schools. The tax is calculated by multiplying the current year property-value assessed by the Municipal Property Assessment Corporation (MPAC) with the total tax rate. A study from 2019 suggested that
3858:
1659:
7660:
3818:
3486:: The acquisition of property in Spain entails the payment of several taxes, typically ranging from 8% to 11.5% of the property's value. This applies to both newly built properties, often sold by banks or construction companies, and resale properties previously owned by individuals. The tax burden is distributed among different parties involved in the transaction, with specific percentages allocated to various tax categories.
3911:
3891:
2048:, the BC Assessment conducts an evaluation of properties all over British Columbia and submits assessed values for each of them yearly. BC Assessment maintains real property assessments in compliance with the Assessment Act which requires that properties be assessed as of 1 July each year. The final property tax amount is calculated by multiplying the municipal final property tax rate for the year by the BC Assessment value.
1647:
3735:
evidence was similar to
England (the assessors kept records of personal estate). The situation of the citizen was taken into account as far as the property tax was concerned – meaning that a widow with children was not only forgiven property tax but also was guaranteed to receive a certain amount of money monthly. On the other hand, people who destroyed public property had to pay the cost of repairs with property tax.
7647:
3527:): The tax is imposed on the value of ownership and other rights pertaining to real estate situated within the municipality responsible for tax collection. The tax is levied by local councils. Its administration is a joint responsibility between the State Administration and local councils. It was enacted on January 1, 1990. The real estate tax ranges from 0.4% to 1.1% based on the region.
3318:
agree, the declaration will be submitted by a chosen representative. If this occurs all co-owners are obliged to mention this fact in the declaration. This does not apply to spouses who own land, a building, a flat, or a non-residential space in an apartment building in the non-share co-ownership of the spouses. In this case, the declaration is filed by one of the spouses.
3300:
estate. If the taxpayer becomes the owner, administrator, tenant, or user of the real estate on 1 January, the current tax period, the tax liability arises on this day. The decisive factor for the collection of the tax as of 1 January is one tax period. Changes in taxable facts that occur during the tax period are not taken into account.
3327:
decision on inheritance, etc.). Possible changes in the ownership of real estate are, for example, the sale or purchase of the real estate, inheritance, donation, building approval, removal of the building, and the like. The duly completed form must be submitted to the city or municipal office in person or appoint a representative.
2254:. All municipalities contribute a share of the revenue to a "common municipal fund" that is then redistributed back to municipalities according to a their needs (commune's poverty rate, etc.). Additionally, municipalities charge a quarterly trash collection tax, which is often paid together with the territorial tax (if applicable).
3780:
Michigan, was evicted from her home for missing a $ 900 property tax payment. The town refused to accept her late payment and instead confiscated and sold her nearly $ 300,000 home. Critics note that instances like this are a fairly frequent occurrence and demonstrate a threat to property rights, due process, and the rule of law.
3087:(IUC) was a tax in the Italian tax system introduced by the Stability Law for 2014. The intention behind this tax was to make the regulations on local property taxation organic. Although its name implies a sense of unity, the IUC did not replace all municipal taxes; instead, it brought together three distinct components: the
3591:"The tax is a mix of a property tax and a personal tax. Generally, where two or more persons reside in a dwelling the full tax is payable. If one person resides in the dwelling then 75% is payable. An empty dwelling attracts only a 50% charge unless the billing authority has made a determination otherwise."
2238:
construction materials, age, and use. The fiscal value, which is usually much lower than the market value, may be disputed by the owner. The annual levy varies between 1 and 2% of this value, depending on the property's use (residential, agricultural or commercial). Residential properties valued below
3713:
In
England in the 11th century the taxes on land were paid by peasants who rented that land from its owner. The more productive the land was the higher the rent was. During the 1070s, William the Conqueror established an early form of land taxation. It was common that cities kept records of the owner
3052:
Foreign nationals owning property in Italy should be aware of their tax obligations. While Italy does not impose specific property taxes based solely on foreign nationality, individuals must comply with reporting requirements for foreign assets and income under
Italian tax laws. Failure to meet these
2976:
The tax is based upon market value, taxed via a system of market bands. As of 2021 the initial national central rate of the tax is 0.18% of a property's value up to €1 million. Properties valued over €1 million are assessed 0.25% on the excess. From 1 January 2015 local authorities can vary LPT rates
2286:
If the property is rented unfurnished or furnished on a long-term basis, the tenant is responsible for paying the tax. However, if the property is rented out on a short-term basis, the owner is responsible for paying the tax. For leaseback properties, the management company that sub-lets the property
2028:
The annual property tax is usually a percentage of the taxable assessed value of the property. The taxable assessed value is commonly determined by the assessment service provider of the municipality. The annual property tax rate for any province contains at least two elements: the municipal rate and
1892:
Comparatively, Armenia ranks low internationally in terms of property tax to GDP ratio. Currently, it is 0.2% compared to the 2% global average. Based on the new amendments in the tax code, from 2021 property taxes are calculated based on market value prices, separately for apartments and residential
3779:
Critics of property taxes note that this type of tax demonstrates that so-called "property owners" are renters of their land and that the government is regarded as the final owner since the property owners can be evicted at any time for failure to pay this tax. For example, a resident of
Southfield,
3695:
Before the presence of a monetary system, taxes were mostly paid as a percentage of crops raised. Later, the property tax of ancient world, parts of medieval Europe and American colonies was rather based on the area of the property rather than on its value. Finally, the property's gross output (e.g.
3385:
The tax administrator may also determine the payment of real estate tax in installments, while the due date of individual installments shall be determined in the decision by which the tax is levied. If the tax levied is higher than EUR 33,000, the city/municipality shall determine the payment of the
3317:
If the land, building, flat and non-residential space in a residential building are co-owned by several persons, the declaration shall be submitted by each individual or legal person. Specifically, the co-owner should state real estate tax up to the amount of his co-ownership share. If the co-owners
2532:
The revenue of property taxes amounts to almost 15 billion euros annually and benefits the municipalities for whom the property tax is among the most important sources of income. This is because the property tax revenues are utilised on a municipal level to finance public facilities such as schools,
2282:
Taxe d'Habitation is a local tax that must be paid by either the owner of a French property or the long-term tenant who is occupying it on January 1 of the tax year. The responsibility for payment depends on whether the property is rented furnished or unfurnished, and whether the rental is long-term
3749:
After the establishment of the United States in 1776, taxes were raised in most regions (mostly through property). Later, the central Government found out that this system did not work as far more was spent than received from this measure. At the end of the 18th century, there was a dispute between
3299:
The tax liability arises on 1 January of the tax period following the tax period in which the taxpayer became the owner, administrator, tenant, or user of the taxable property and expires on 31 December of the tax period in which the taxpayer lost ownership, administration, lease or use of the real
3290:
The administration of real estate tax is handled by the municipality in whose territory the real estate lies. In cities with multiple city districts, the tax administration of real estate tax is handled by the department of local taxes and fees and not by the city districts. For example, Bratislava
3274:
Post Purchase Real Estate Taxes: Property Tax (also known as: “IMI – Imposto Municipal Sobre Imóveis”) is "computed on the tax registration value of urban and rural properties located in Portuguese territory." IMI is based on the type of property one possesses: "Urban property- 0.3 to 0.45%, Rural
3270:
Pre-Purchase/ Purchasing Real Estate Taxes: If an individual is looking to buy real estate in Portugal, they can be expected to pay a multitude of taxes. First, the individual will have to pay the 'Portugal Property Transfer Tax' (as referred to as 'IMPOSTO MUNICIPAL SOBRE AS TRANSMISSÕES ONEROSAS
3196:
The subjects of the tax on estate are all estates in the legislation of the Czech Republic excepting particular exceptions: estates which are covered by taxed real estates (these estates are not taxed only on that part where the real estate is located), forests, body of water, estates with the goal
3016:
situated within the Italian territory. IMU is an annual tax levied on the cadastral income of the property, with rates varying based on the municipality. Typically, IMU rates range from 0.4% to 0.8%, and the tax is due by September 30 each year. There are two exceptions for IMU. First, the building
2565:
had to enact a property tax reform, which entered into force in 2022. As a result, all property owners were obliged to submit a reassessment of their property values as of 1 January 2022 to the fiscal authorities by 31 January 2023. Property taxes calculated in accordance with these new values will
2384:
The owner, not tenant, of the property must pay the tax. The owner liable for property tax can be an individual, company or legal entity (commercial company or real estate company). The tax is due each year from taxpayers who own property on 1 January of the tax year. If the property is sold during
2077:
only. Each class of property will have a different sized portion of their assessed value that is taxable. The property tax in Manitoba is made out of four parts: a municipal rate, a provincial Education rate, a School Division rate, and additional taxes for local services as needed. Every year, the
1794:
Forms of property tax vary across jurisdictions. Real property is often taxed based on its class. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of property classes are residential, commercial, industrial and
2679:
Property taxes are levied by either state government or local civic bodies. Property tax or 'house tax' is a local tax on buildings, along with appurtenant land. It is imposed on the Possessor (not the custodian of property as per 1978, 44th amendment of the constitution). It resembles the US-type
2278:
In France, the property tax is a local tax payable by all owners of real estate located in France. This tax is used to finance the budget of local authorities. The property tax comprises three different taxes: the tax on built properties, the tax on unbuilt properties, and a tax on household waste
3758:
At the beginning of the 20th century, it was found out that the tax system in US could not equitably tax the complicated economy. Many reforms were implemented (trying to reduce reliance on property taxes). The most important one was concerned with new narrow personal property tax was established
3308:
The tax return is filed by the taxpayer, whose law on local taxes defines separately for land, buildings, flats, and non-residential parameters. The taxpayer files a tax return for the tax period in which the tax liability was incurred. The taxpayer (i.e. the taxable person) is obliged to pay the
2290:
In summary, if you let out a property on an annual basis, the tenant is responsible for paying the Taxe d'Habitation, regardless of whether the property is furnished or unfurnished. This tax is based on various factors specific to the property, such as its location, and is determined by the local
3734:
In Boston, a property tax was implemented by Puritans for paying the expenses of church and religious education. Every person paid this property tax regardless of one's religion. This particular system lasted for more than one hundred years. The assessor of the tax was the sheriff. The system of
3326:
The tax return is filed in the prescribed documentation depending on whether it is an individual or a legal entity. To complete the documentation, it is necessary to send documents that prove changes in one's property (e.g. a copy of the decision to allow a deposit in the real estate cadastre, a
3704:
The first ever tax records, dating from about six thousand years BCE, were in the form of soil tablets which were found in city-state of Lagash (Now in the territory of current Iraq). The system was called bala (rotation). It was such that each month one particular area of city was taxed, which
2201:
The First Time Home Buyers Tax Credit is also available in Ontario, which offers First Time Home Buyers a 750 dollar tax Rebate. In 2017 the Ontario Government also released the Land Transfer Tax Rebate, which allowed for up to 4,000 dollar rebate – ensuring that first time home buyers of homes
3505:: A council tax which is a tax levied by the local Town Hall, calculated based on the increase in the land's value (known as valor catastral) over the ownership period. Each beneficiary is responsible for paying the tax on any single asset exceeding their individual share of the asset's value.
2598:
Greece has a Municipal and a Government property tax. The municipal property tax (ΤΑΠ/ΔΤ/ΔΦ) is included in electricity bills and incorporates, among others, charges for street cleaning and lighting. The Government property tax (ENFIA) is a combination of the individual asset's tax based upon
3365:
land and buildings or parts thereof owned by the state or self-governing regions serving kindergartens, primary education, secondary education, and higher vocational education and serving practical training centers and if they are within the founding competence of the state or self-governing
3200:
The subjects of the tax on real estate are all buildings and accommodation units in the legislation of the Czech Republic apart from those buildings composed of accommodation units that are already taxed (block of flats,...). The payer is again the owner of the real estate. The tax base from
2237:
The land property tax, called "territorial tax" or "contribution", is an annual amount paid quarterly by the property's owner. It is determined as a percentage of the property's "fiscal value", which is calculated by the Internal Revenue Service, based on the property's land and built area,
3335:
The law does not stipulate the obligation of the municipality to finance electronic services, and thus e.g. during the tax return by electronic means while providing for the possibility of providing them. Whether it is possible to communicate with the tax administrator electronically, the
3970:, "...only a small portion of the land mass is subject to a property tax. ...only 24 municipalities in Alaska (either cities or boroughs) levy a property tax." However, the vast majority of revenue for local governments comes from property taxes. There is no tax on the private land in
3595:
The Council Tax depends on the value of the property, but is not calculated as a simple percentage. Instead, the property is allocated to a Council Tax band, (9 in England and 8 in Scotland and Wales). Valuation is carried out by the Valuation Office Agency under the auspices of HMRC.
3174:. The tax is calculated as property unitary value * assessment rate * communal rate. The assessment rate is determined by the legislator and generally ranges from 0.7% to 1%. The communal rate is set by the communal authority and varies from 120% to 900% depending on the municipality.
2524:) with the real property tax rate and with the applicable municipal multiplier. The real property property tax rate is set by the Federal state, in which the respective real property is located. It ranges from 0.26 to 1 percent. The municipal multiplier is set by each municipality.
1960:"Land tax" – also a state tax – is assessed every year on a property's value. Most Australians do not pay land tax, as most states provide a land tax exemption for the primary home or residence. Depending on the state, surcharge tax rates can apply to foreign owners.
3610:
worth up to £250,000, by a UK resident, is tax-free with respect to SDLT. Some purchases by non-UK residents are subject to a further 2% surcharge. Purchases of non-primary residences are subject to an increased SDLT rate schedule. As of 2023, a first-time buyer of a
1956:
A state tax commonly called "stamp duty" is assessed when property is purchased or transferred. It is typically around 5% of the purchase price, payable by the purchaser. Other transfer charges may also apply, including special fees for investors from overseas.
2436:
The payment of the property tax is usually made before mid-October. The tax notice is drawn up in the name of the owner who is the only person liable for the property tax. The precise deadline for paying it varies depending on the method of payment chosen.
3670:
In the United States, property tax on real estate is usually levied by the local government. The national government levies no real estate tax, nor property tax. State governments levy 3% of the total property tax collected. The other 97% is collected by
3217:
Tax return must be handed by the end of January of the tax year. If payer did it in the previous tax year and circumstances of taxes did not change, then the payer does not have to hand tax return and the tax is assessed automatically by the relevant
6419:
2980:
In the case of properties valued over €1 million, no banding applies – 0.18% is charged on the first €1 million (€1,800) and 0.25% on the balance. The government estimates that 85% to 90% of all properties fall within the first five taxation bands.
3479:
refers to the various taxes associated with buying, selling, and owning real estate within the country's borders. These taxes differ for residents and non-residents and encompass a range of fiscal obligations that property owners must navigate.
2688:
also enjoy tax exemption without requiring reciprocity. The tax is usually accompanied by service taxes, e.g., water tax, drainage tax, conservancy (sanitation) tax, lighting tax, all using the same tax base. The rate structure is flat on rural
2680:
wealth tax and differs from the excise-type UK rate. The tax power is vested in the states and is delegated to local bodies, specifying the valuation method, rate band, and collection procedures. The tax base is the annual rental value (
2566:
be levied from 1 January 2025 onwards. In addition, the real property tax reform grants municipalities the right to set an increased rate of assessment on undeveloped, ready-to-build land from 2025 onwards for urban development reasons.
3381:
The tax administrator will send an assessment for the relevant tax period, stating the amount of tax, usually by 15 May. The levied real estate tax is payable within 15 days from the date of entry into force of the decision.
3730:
and started building their city in 1620. Pilgrims formed a pact to protect themselves and also set laws including taxation and assessments. All people were allocated equal proportion of land from which they had to pay tax.
3142:): The waste tax is the tax intended to finance the costs relating to the waste collection and disposal service and is payable by anyone who owns or holds for any reason premises or open areas liable to produce such waste.
2432:
The tax base is equal to 50% of the cadastral rental value of the property (For non-built properties, this tax base is equal to 80%). To this base is then applied the revaluation coefficient. (It stood at 1.012 for 2020).
3225:
Important notion: There is a difference between the person who pays tax physically and the person holds the tax burden. In this type of tax in the Czech Republic it is always the same person, that is why it is omitted.
3515:
and 24% for non residents from other countries. For residents the capital gains tax ranges from 19% to 23% but they can also get tax relief if they have lived in the property for at least three years before selling
3455:
In case of submitting false or inadequate information in a tax return, the taxpayer faces a penalty. An individual can be charged up to 40% of the tax, the amount differs (depends on the type of disinformation).
5390:
3356:
land and buildings or parts thereof owned by churches and religious societies registered by the state, which are used for education, scientific research purposes, or the performance of religious ceremonies,
3345:
land, buildings, flats, and non-residential premises owned by the municipality which is the tax administrator, and land, buildings, flats, and non-residential premises owned or managed by city districts in
1839:(one-thousandth of a currency unit). To calculate the property tax, the authority multiplies the assessed value by the mill rate and then divides by 1,000. For example, a property with an assessed value of
3353:
land and buildings owned by another state used by individual who have privileges and immunities under international law and are not citizens of the Slovak Republic provided that reciprocity is guaranteed,
2520:
The tax rate is dependent on the category the respective real property falls into. The tax burden is calculated by multiplying the value of the real property according to the official assessment code (
3394:
If you do not file a tax return for real estate tax within the deadline, the tax administrator will impose a fine up to the amount of tax levied, not less than 5 euros, but not more than 3,000 euros.
5069:
2969:. The tax is on residential properties. The property owner is liable (though in the case of leases for longer than twenty years, the tenant is liable). The revenue funds the provision of services by
3336:
municipality shall publish on its website in the form of an adopted generally binding regulation in which the details of electronic communication and provision of electronic services are laid down.
2309:
role. The tax authorities count the new owners every year. Two conditions must be met to be subject to this tax: The property must be irremovable and must fall into the category of real buildings.
2545:
ruled that the system of property tax assessment is unconstitutional since it treated similar properties differently and thus resulted in a violation of Article 3 (equality before the law) of the
2073:, property value assessments are conducted by the provincial assessment services delivered through 10 district offices with the exception of Winnipeg, which has their assessment conducted by the
1963:"Council rates" is a municipal tax levied by local government. This is assessed each year on a property's value. Council rates are around $ 1300 per annum for an average Australian household.
3362:
land and buildings or parts thereof owned by the state under the administration of the Slovak Academy of Sciences or owned by public research institution used for scientific research purposes,
3211:
Every village/town/city has an authorization for adjusting its coefficient on property tax (they are 1, 2, 3, 4, 5 – which means how many times the originally assessed tax will be multiplied)
2458:
Owners over the age of 75 whose reference tax income is capped are exempt for life. (For 2019, the reference tax income must not exceed 11,098 euros for the first part of the family quotient)
5718:
5751:
3359:
land and buildings or parts thereof owned by public universities or owned by the state under the administration of state universities for higher education or scientific research purposes,
2973:. Such services include public parks, libraries, open spaces and leisure amenities, planning and development, fire and emergency services, maintenance, and street cleaning and lighting.
3467:
Tax payments are made in monthly instalments. Taxpayers have 90 days to pay any owed balance, in case of overpaying the money is refunded within a year from the end of the fiscal year.
1971:
Brazil is a Federation Republic, and its federated entities (internal States and Municipalities), as well as the Federal government, levy property taxes. They are all declared in the
3573:
of a property, and only in the case of unoccupied property does the owner become liable to pay it (although owners can often obtain a discount or an exemption for empty properties).
3017:
used as a first house by the taxpayer. Second, according to the Law 208/2015, the agricultural land, cultivated, owned and run by farmers and professional agricultural entrepreneurs.
4548:
3259:") is added to the income of the owner, so the owner of a house pays more income tax. All property-related taxes are based on the value of the house estimated by the municipality.
1799:, for example, property tax rates are double for vacant apartments versus occupied apartments. France has a tax on vacant properties, which successfully reduced the vacancy rate.
2214:
for qualifying individuals who must be either a Canadian citizen or a permanent resident. The property purchased must be located in British Columbia, have a fair market value of
5919:
4889:
3045:: Buyers of new properties or those substantially renovated may be subject to Value Added Tax (VAT) at rates between 4% and 22%, depending on the property's type and location.
4911:
3078:
renters, especially in the context of real estate, which can involve properties either currently being built or undergoing construction, leased through financing agreements.
4386:
4341:
2052:
has the lowest property tax in Canada as a percentage of assessed value because while property values are extremely high, the city's budget has stayed relatively constant.
1953:
Australian property is taxed at both the state and council (local municipal) level. Taxes are payable by property owners – there is no property tax charged to renters.
1783:
The four broad types of property taxes are land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects) and
5690:
4829:
3132:): The tax for indivisible services contributes to the financing of the indivisible services provided by the municipality (e.g.: roads, public lighting, green areas).
5398:
5043:
3061:(LVIE) is a wealth tax on real estate properties owned outside of Italy. Italian residents who own property abroad are obliged to pay the LVIE. The tax is paid by:
2029:
the education rate. The combination of municipal and education tax portions along with any base taxes or other special taxes determines the full amount of the tax.
6760:
4124:
3159:
The tax period for a property tax is a calendar year. Property tax rate ranging from 0.3% to 1% the tax value of real estate is determined by the municipality.
3562:
3208:
All earnings stemming from property tax (paid by payers of taxes) in particular village/town/city goes via tax office back to that particular village/town/city
4700:
5017:
2402:
If a condominium real estate company is liable for property tax, then the taxation is established in the name of each partner in proportion to their share.
5465:
3583:"Council Tax is a tax on property. In principle it may be an allowable deduction in those instances where other property-based expenses are deductible."
4936:
2557:
were last determined in 1935. Accordingly, these standard values do not reflect the development of the real properties´ market values. Therefore, the
5371:
2445:
In certain situations the property tax allows exemptions. The conditions of this exemption may depend on the property or the situation of the owner.
3122:): Single municipal tax or own municipal tax is the tax due for the ownership of buildings, excluding main homes classified in cadastral categories.
2302:
4566:
2599:
floor-area and a progressive real-estate wealth tax per individual which is based on the estimated net-worth of all properties and can reach 2%.
2485:
For example, land sown, planted or replanted with wood can be 100% exempt for a period ranging from 10 to 50 years depending on the plantations.
2226:
2195:
5758:
5095:
4962:
3027:, or Registration Tax is applicable during property transactions and varies based on the property type, with rates ranging from 2% to 9%. This
7618:
4610:
2546:
1341:
6337:
2693:) properties, but in the urban (municipal) areas it is mildly progressive with about 80% of assessments falling in the first two brackets.
6597:
4533:
2970:
2078:
education tax is set by the provincial Minister of Education while the rest is set by the City Council; the rates are expressed in mills.
3606:
which applies when purchasing "a residential property or a piece of land in England or Northern Ireland". As of 2023, the purchase of a
3170:
Property tax in Luxembourg is calculated on the basis of the property's "unitary value" determined by tax authorities and levied by the
3031:
is necessary because all citizens are obliged to make an official record of all changes of deeds in a public register, in this case the
2210:
The Newly Built Home Exemption is a program that reduces or eliminates the property transfer tax on new homes. The amount is limited to
1725:
The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a
7573:
3615:
receives SDLT relief, for properties worth up to £625,000, in the form of reduced SDLT rates (including a 0% bracket up to £425,000).
3221:
Tax is in two exactly the same repayments by the end of May and November respectively. (As far as normal non businesses are concerned)
2094:
Land transfer tax is a provincial tax levied when purchasing a home or land in Canada. All provinces have a land transfer tax, except
5947:
5542:
1198:
5841:
4684:"REGLAMENTO PARA LA APLICACION DEL ARTICULO 38 DEL DECRETO LEY N° 3.063, DE 1979, MODIFICADO POR EL ARTICULO 1° DE LA LEY N° 20.237"
5508:
4727:"Property Taxes in France for non-residents: Own a holiday home in France? We created this ultimate French tax guide just for you!"
1893:
houses. The new amendment removed the previously existing non-taxable property threshold, putting a minimum of 0.05% property tax.
1063:
1058:
5676:
2262:
The law imposes a tax on each property. Public buildings are excluded (such as government buildings), as are religious buildings (
504:
7079:
3684:
3162:
Since 1 January 2015 if the person's property value is higher than 220,000 euros, then a 0.5 per cent tax applies to the excess.
2801:
3767:
7588:
1412:
1005:
231:
5704:
2549:. So far, the calculation of property tax has been based on decades-old standard values. In the federal states of the former
499:
6978:
2016:
Many provinces levy property tax on real estate based upon land use and value. This is the major source of revenue for most
1816:
of the property. The other (special assessment) relies upon a special enhancement called a "benefit" for its justification.
7578:
6548:
1871:
1612:
798:
5635:
3267:
Portugal has divided their property taxation into two brackets, pre-purchase taxes and post-purchase taxes (of property).
6528:
6171:
5592:
3552:
3411:
Single-family dwelling - municipal property tax is 0,75% of the property's taxable value (limit - there is a maximum tax)
1487:
5869:
7603:
3049:
The total property tax amount paid in Italy depends on factors such as property value, location, and residency status.
2780:
2727:
2587:
1689:
1552:
680:
192:
5412:
4775:
7401:
7084:
6632:
5719:"Michigan Supreme Court Rules Government Can't Seize Entire Value of Home Over Property Tax Delinquency Worth $ 8.41"
4726:
3744:
3665:
1013:
766:
5623:
6943:
6502:
6066:
4683:
4289:
3599:
3546:
2629:
2505:), that is the property tax law, according to which real property is classified into the following two categories (
483:
6850:
6230:
4655:
4237:
2822:
2007:) – federal: it is declared on the Federal Constitution, but there is still no regulation defining its incidence.
665:
261:
5191:
4861:, in Bagchi, Amaresh. et al. (Eds.), State Finances in India, New Delhi: Vikas Publishing House for the NIPFP...
2419:
rental value: This value corresponds to the theoretical amount that could be applied if the property was rented.
7558:
7538:
7003:
6492:
4701:"Egypt's amended property tax law to take effect in July: Finance ministry – Economy – Business – Ahram Online"
2759:
2017:
1617:
1336:
5469:
7664:
6523:
5940:
4745:
4438:
4218:
3533:: A small tax paid annually and collected by local municipality. It covers drainage & refuse collection.
2863:
2334:
Soils of all types of buildings and land forming an essential and immediate dependency of these constructions
1622:
586:
55:
7568:
7512:
7117:
3386:
tax in at least two equal installments. You can also pay the tax at once but within the first installment.
2956:
2938:
2622:
2558:
2542:
1867:
1320:
616:
2502:
2270:
2 million ($ 41,700) are exempt. Commercial stores with an annual rent value over £E1,200 are not exempt.
7685:
7517:
7507:
7074:
6798:
6240:
6113:
3444:
Other categories include Agriculture, Owner occupied flats, Tenement building, Industrial premises, etc.
2884:
2842:
2154:
started on 2 August 2016. Later in 2018 this was raised to 20%. The definition of foreign buyer includes
1562:
1532:
5891:
3287:): – Land tax – Building tax – Tax on apartments and non-residential premises in an apartment building.
7708:
7174:
7064:
6277:
6255:
5550:
4570:
2918:
2143:
948:
420:
5733:
7122:
7019:
6971:
6371:
5571:
4146:
4049:
2892:
2666:
Assessable value = Rental income + Premium + (Rental bad debt recovered — Irrecoverable rent) –
2455:
Old dwellings that have undergone energy renovation work are subject to a 5-year temporary exemption.
995:
573:
530:
381:
236:
85:
17:
5238:
7034:
6208:
5933:
5652:
5426:
5298:
5284:
4871:
4614:
3369:
lands of publicly accessible parks owned by medical facilities providing institutional health care,
2159:
2074:
1757:
1582:
1000:
489:
7713:
7650:
7316:
7205:
7054:
6414:
6381:
6161:
5872:. Alaska Department of Commerce, Community and Economic Development: Office of the State Assessor
5808:
5794:
5664:
3727:
3193:
There are two types of property tax in the Czech Republic: tax on estate and tax on real estate.
1768:, which is a levy on the value of land, excluding the value of buildings and other improvements.
1753:
1597:
1537:
1048:
1043:
670:
551:
202:
5822:
5775:
3417:
for valuation year after 2012 - not subject to any municipal property tax for the first 15 years
2425:
The tax rate voted by the local authorities: This rate is voted each year by the municipalities.
2399:
In the event of joint ownership, the property tax is established in the name of all joint owners
2194:
a reduction or elimination of the property transfer tax. It can be used in conjunction with the
7416:
7376:
7142:
6858:
6741:
6487:
6456:
6272:
6176:
6154:
4387:"Vancouver has Canada's lowest property tax rate – and a housing crisis. Something has to give"
3680:
3672:
3576:
3512:
3171:
2553:
these standard values were last established in 1964, whereas the standard values of the former
1972:
1803:
1682:
1507:
1392:
1387:
988:
567:
386:
5691:"Supreme Court asked to enforce the constitutional right to proper notice in tax foreclosures"
5255:
5223:
3151:
This tax is paid annually and is based on a percentage of the unimproved value of a property.
2429:
The amount of property tax is equal to the tax base x the tax rate voted by the municipality.
2242:(as of 2013) are not taxed; those above that threshold are taxed only on the amount exceeding
1879:
7477:
7457:
7431:
7421:
7381:
7249:
7210:
7112:
7069:
7059:
7044:
7024:
6938:
6911:
6891:
6883:
6735:
6507:
6061:
5483:
5345:
3032:
2966:
2155:
1772:
1587:
1512:
1477:
1462:
1382:
1372:
621:
541:
536:
457:
5177:
3805:: The Chinese government owns all lands in China and the government does not tax homeowners.
3004:(IMU), commonly known as the municipal property tax. The tax is charged on the ownership of
2506:
2452:
New constructions occupied by low-rent housing are subject to a 15-year temporary exemption.
1855:
7638:
7391:
7321:
7184:
7127:
7049:
7039:
7029:
6964:
6774:
6108:
5970:
3676:
2488:
In 1999, France introduced a tax on vacant properties. It reduced the vacancy rate by 13%.
2117:
1607:
1572:
1547:
1427:
1407:
579:
256:
117:
30:
This article is about real estate property tax. For other types of taxation on assets, see
5855:
4672:
4359:
4342:"Toronto has the lowest property tax rate among 35 major Ontario cities, a new study says"
8:
7548:
7371:
7366:
7200:
7105:
7100:
6897:
6585:
6580:
6267:
6181:
6123:
6056:
4802:
4592:
4262:
4192:
2962:
2575:
2521:
1843:
located in a municipality with a mill rate of 20 mills would have a property tax bill of
1784:
1775:
of the monetary value of each property, and tax is assessed in proportion to that value.
1627:
1527:
1522:
1467:
1452:
1442:
1437:
1432:
1377:
1367:
1362:
1346:
1216:
1162:
970:
478:
5593:"The Tax Foundation — Property Taxes on Owner-Occupied Housing by State, 2004–2009"
5440:
1831:(amount of tax per thousand currency units of property value), which is also known as a
1806:
is sometimes confused with property tax. These are two distinct forms of taxation: one (
7598:
7472:
7426:
7406:
7239:
7220:
7162:
7137:
6864:
6188:
5985:
5636:
https://www.familymoney.co.uk/uk-tax/uk-tax-essentials/history-taxation-united-kingdom/
4174:
3772:
2993:
property tax includes municipal property tax, transfer tax, and value-added tax (VAT).
2618:
2134:
In British Columbia the property transfer tax is equal to one percent tax on the first
1602:
1592:
1577:
1567:
1542:
1492:
1457:
1447:
1417:
1402:
1397:
1252:
1167:
960:
924:
845:
724:
442:
80:
4105:
2102:. In most provinces, the tax is calculated as a percentage of the purchase price. In
7502:
7311:
7294:
7254:
7179:
7169:
7147:
7132:
6933:
6657:
6642:
6262:
6128:
6078:
6073:
5209:
4178:
4166:
4091:
3612:
3607:
2501:
In Germany, the legal basis for the property tax is the so-called Grundsteuergesetz (
2316:
Installations intended to shelter people: house, apartment, loft, chalet, villa, etc.
2251:
2247:
2151:
2124:, and the City of Toronto offer land transfer tax rebates for first-time homebuyers.
1944:
More than 200 mln AMD – 1.326.000 AMD + 1.5% of tax base amount exceeding 200 mln AMD
1941:
100–200 mln AMD inclusive – 326.000 AMD + 1% of tax base amount exceeding 100 mln AMD
1938:
75–100 mln AMD inclusive – 176.000 AMD + 0.6% of tax base amount exceeding 75 mln AMD
1918:
More than 200 mln AMD – 1.223.500 AMD + 1.5% of tax base amount exceeding 200 mln AMD
1915:
120–200 mln AMD inclusive – 423.500 AMD + 1% of tax base amount exceeding 120 mln AMD
1912:
85–120 mln AMD inclusive – 213.500 AMD + 0.6% of tax base amount exceeding 85 mln AMD
1813:
1675:
1517:
1502:
1497:
1472:
1422:
1222:
938:
890:
830:
746:
687:
399:
366:
172:
3065:
owners of real estate for any use whatsoever, including those instrumental by nature
7522:
7497:
7396:
7338:
7299:
7259:
6834:
6826:
6754:
6451:
6391:
6144:
6030:
6020:
6005:
5975:
4158:
2685:
2667:
2561:
declared that the standard values lead to unequal tax treatment. Consequently, the
2422:
The revaluation coefficient: This coefficient is voted each year by the government.
2113:
2045:
2041:, the capital of Ontario, had the lowest property tax in the province at that time.
1935:
47–75 mln AMD inclusive – 64.000 AMD + 0.4% of tax base amount exceeding 47 mln AMD
1932:
25–47 mln AMD inclusive – 20.000 AMD + 0.2% of tax base amount exceeding 25 mln AMD
1909:
50–85 mln AMD inclusive – 73.500 AMD + 0.4% of tax base amount exceeding 50 mln AMD
1906:
23–50 mln AMD inclusive – 19.500 AMD + 0.2% of tax base amount exceeding 23 mln AMD
1884:
Property classes, tax rates, assessment rules and valuations vary by jurisdiction.
1738:
1557:
1482:
1088:
1053:
1033:
850:
818:
692:
546:
297:
4162:
1929:
10–25 mln AMD inclusive – 5.000 AMD + 0.1% of tax base amount exceeding 10 mln AMD
1922:
Real Estate Tax Rate on Apartment building, Apartments and Non-Residential Areas:
7386:
7333:
6877:
6699:
6689:
6665:
6602:
6468:
6424:
6325:
6025:
6010:
5624:
https://www.historyoftheancientworld.com/2013/04/a-brief-history-of-property-tax/
4912:"Municipal tax on property (IMU, Imposta Municipale Unica) and other local taxes"
4464:
4125:"Interior Minister Approves Doubling Property Taxes on Vacant Israeli Apartments"
4041:
3603:
1791:(also called real estate or realty) is the combination of land and improvements.
1760:. This tax can be contrasted with a rent tax, which is based on rental income or
1726:
1651:
1267:
1125:
1120:
860:
823:
734:
699:
601:
525:
361:
321:
287:
197:
187:
182:
177:
95:
4054:
4036:
classification scheme, tax on property includes "taxes on immovable property or
2000:) – state: levied upon the property of cars, trucks, motorcycles, and the likes;
1903:
7–23 mln AMD inclusive – 3.500 AMD + 0.1% of tax base amount exceeding 7 mln AMD
7613:
7593:
7553:
7492:
7274:
7244:
6782:
6553:
6536:
6473:
6446:
6429:
6118:
6051:
6015:
5995:
5613:
Adams, Charles. Those Dirty Rotten Taxes. New York, NY: Simon and Schuster,1998
5001:
L’imposta unica comunale tra novità e conferme di precedenti modelli impositivi
4013:
3971:
3955:
3929:
3561:
of residential property or land is not taxed, a situation almost unique in the
3185:. It amounts to more or less €150 for a €500,000 apartment in Luxembourg City.
3182:
2690:
2617:. The taxes that are levied on the value of real estates themselves are called
2609:
2267:
2167:
2163:
1859:
1808:
1765:
1719:
1210:
1182:
1157:
1018:
865:
660:
596:
494:
432:
336:
331:
314:
292:
5120:
7702:
7411:
7343:
7328:
7157:
6872:
6839:
6637:
6617:
6568:
6245:
6225:
6166:
6083:
5980:
4170:
4003:
3986:
3983:
3975:
3883:
2633:
2476:
2225:
and be used as a principle residence. It can be used in conjunction with the
2187:
1788:
1282:
955:
880:
771:
704:
638:
606:
473:
415:
376:
356:
326:
241:
162:
157:
132:
122:
64:
5391:"House prices would be hit by 'revolutionary' property tax proposed by OECD"
3623:
3423:(valuation year = the year when the construction of the house was completed)
3372:
land, buildings, and non-residential premises owned by the Slovak Red Cross.
3111:). With the Budget Law 2020, TASI is abolished and replaced by the new IMU.
2644:
at the standard rate. The period of assessment is from 1 April to 31 March.
7583:
7482:
7467:
7441:
7264:
7230:
6844:
6820:
6787:
6768:
6749:
6677:
6670:
6652:
6590:
6366:
6320:
6315:
6218:
6203:
6046:
5152:
4534:"B.C. to hit foreign buyers of Metro Vancouver homes with 15% property tax"
4490:
4412:
4315:
4008:
3979:
3942:
3431:
Several residential buildings on the same plot of a single-family land plot
3240:
2681:
2661:
HK property tax payable = Net assessment value X Property tax standard rate
2554:
2550:
2393:
2369:
2099:
2063:
1761:
1663:
1177:
965:
934:
905:
776:
761:
741:
655:
650:
452:
246:
5323:
4549:"Ontario considers following B.C. on taxing foreign real estate investors"
3283:
The law in Slovakia distinguishes 3 types of the real estate tax (Slovak:
215:
7608:
7462:
7284:
7279:
7152:
6987:
6812:
6612:
6497:
6386:
6361:
6349:
6330:
6213:
6193:
6103:
6000:
5892:"GAO/OGC-98-5 – U.S. Insular Areas: Application of the U.S. Constitution"
4937:"Imposta di registro: what it is and how to work it out — idealista/news"
4293:
3566:
3542:
2175:
1749:
1172:
915:
875:
793:
729:
675:
611:
437:
427:
371:
251:
152:
147:
105:
90:
4515:
3201:
buildings and accommodations units is the area of the built-up surface.
7563:
7436:
6905:
6792:
6409:
5990:
4147:"The impact of taxing vacancy on housing markets: Evidence from France"
4037:
3843:
3347:
2614:
2363:
Soils of built properties, rural buildings, courtyards and outbuildings
2351:
2322:
Industrial or commercial installations: hangar, workshop, premises etc.
2291:
municipality, which means the amount of the tax can vary considerably.
2171:
2147:
1824:
1707:
1277:
1247:
1130:
1115:
1038:
975:
943:
895:
870:
855:
756:
751:
719:
645:
351:
346:
167:
127:
73:
31:
3492:: When selling property in Spain, sellers face obligations related to
3407:
There are following categories for single-family dwellings in Sweden:
2385:
the year, the seller can ask for the tax to be shared with the buyer.
2305:. Since it is a local tax, the property tax of built properties has a
6806:
6607:
6558:
6541:
6479:
6461:
6235:
6149:
5372:"Labour has 'moral mission' to tackle inequality, says Tristram Hunt"
3863:
3723:
2817:
2796:
2775:
2562:
2191:
2049:
1711:
1110:
1028:
1023:
714:
709:
520:
447:
137:
5677:"The State Took Her Home Because She Missed $ 900 in Property Taxes"
3177:
Luxembourg has minimal property taxes compared to its neighbours in
2082:
1771:
Under a property tax system, the government requires or performs an
7543:
7487:
7289:
7215:
6998:
6694:
6627:
6563:
6376:
6354:
6250:
6198:
5956:
4045:
3998:
3414:
Newly constructed single-family dwellings and owner-occupied flats
3069:
2632:
IRO s5B, property owners must pay this tax only if they received a
2416:
2121:
2070:
1742:
1272:
1240:
929:
919:
840:
835:
808:
781:
591:
341:
282:
277:
110:
5212:[Personal property tax law №632-З-III] (in Russian). 2005.
3072:, use, habitation, emphyteusis, and surface over the same property
2411:
The calculation of the property tax is based on three components:
2343:
This tax concerns land that is not used for residential purposes.
6647:
6441:
6434:
6299:
6095:
5705:"Critics Argue The Property Tax Is Unfair. Do They Have A Point?"
5239:
https://www.pwc.pt/en/pwcinforfisco/tax-guide/2020/stamp-tax.html
3178:
2858:
2837:
2737:
2466:
The properties of the State and of the various public authorities
2366:
Golf courses, without constructions, commercially operated or not
2138:
of the purchase price, two percent on the remaining amount up to
2109:
2103:
2095:
2056:
2038:
2034:
1828:
1083:
910:
813:
803:
142:
100:
5653:
https://www.iaao.org/uploads/A_Brief_History_of_Property_Tax.pdf
2392:
In the case of a dismemberment of the property right, it is the
7348:
6622:
6574:
6343:
5922:, OECD Working Papers on Fiscal Federalism 18, OECD Publishing.
3967:
3823:
3243:
establishes tax rates for apartments (0.3%) and houses (0.2%).
3075:
concessionaires, in the case of concession of state-owned areas
2933:
2722:
2469:
Public works established for the distribution of drinking water
2306:
2263:
1896:
Real Estate Tax Rate on Residential Houses and Country Houses:
1796:
1734:
1730:
1646:
1292:
1103:
1098:
1093:
900:
788:
6956:
5665:
https://www.investopedia.com/articles/tax/10/history-taxes.asp
5044:"Informazioni sulla Tasi (Tributo per i servizi indivisibili)"
4963:"Italian Property Taxes: What you Need to Know | Legal Advice"
4637:
3447:
Rental income is taxed as part of a taxpayer's annual income.
2533:
libraries, daycare centers and local infrastructure projects.
2266:
and churches). Families owning private properties worth up to
2202:
valued under 368,000 dollars would not pay land transfer tax.
1993:) – municipal: levied upon real state property on urban areas;
7304:
6711:
6307:
5441:"BIM46840 – Specific deductions: rent and rates: Council Tax"
5096:"Property Tax | Le Gouvernement du Grand Duché de Luxembourg"
4803:"§ 3 Steuerbefreiung für Grundbesitz bestimmter Rechtsträger"
3916:
3896:
3802:
3476:
2990:
2879:
2754:
2475:
Fixed assets intended for the production of electricity from
1307:
1302:
1297:
1287:
1262:
1257:
1204:
1076:
5856:"Why Invest in the Cook Islands – is it that good – really?"
5222:
PricewaterhouseCoopers. (n.d.). Property Transfer Tax. PwC.
2516:
Constructible real property or real property with buildings.
1986:) – federal: levied upon real state property on rural areas;
7269:
5925:
5256:
https://www.pwc.pt/en/pwcinforfisco/tax-guide/2018/imi.html
5224:
https://www.pwc.pt/en/pwcinforfisco/tax-guide/2019/imt.html
4033:
2913:
2221:
4769:
4767:
3321:
3294:
6684:
2301:
This is the most common tax in France. It is detailed in
1998:
Imposto sobre Propriedades de Veículos Automotores - IPVA
1863:
47:
6761:
The Origin of the Family, Private Property and the State
5484:"Council Tax bands and rates | Westminster City Council"
3402:
5842:"A hidden paradise with no income tax or property tax…"
5581:. National Conference of State Legislatures. p. 3.
5564:
5509:"Council tax bands and rates – guide | Lambeth Council"
5210:"Закон о налоге на имущество физических лиц №632-З-III"
4764:
4040:, taxes on the change of ownership of property through
2977:
at up to 15% below or above the national central rate.
2449:
New housing is subject to a 2-year temporary exemption.
2186:
The First Time Home Buyers Program is a program by the
3511:: The Capital Gains Tax is 19% for non residents from
3459:
In case of late filling the consequences are similar.
4859:
Local Government Finances: Trends, Issues and Reforms
4800:
4593:"Land Transfer Tax Refunds for First-Time Homebuyers"
4193:"Connecticut Office of Policy Management: Mill Rates"
1007:
European Union Common Consolidated Corporate Tax Base
3058:
Imposta sul valore degli immobili situati all’estero
5346:"Property Taxes in Spain: 9 taxes you have to know"
4773:
4638:"Biblioteca del Congreso Nacional | Ley Chile"
3428:
Single family-dwelling presently under construction
2513:
Real property utilised for agriculture and forestry
2312:This tax therefore applies to the following goods:
5894:. U.S. Government Printing Office. 7 November 1997
4567:"First Time Home Buyers' Program – Housing Action"
4288:Australia, Local Government Association of South.
3696:annual income) were used as the base of taxation.
5155:[338/1992 Coll. Act on Real Estate Tax].
2696:Below are details of certain local civic bodies:
2483:There are also exemptions for unbuilt properties.
2181:
1752:. It may be imposed annually or at the time of a
7700:
5237:PricewaterhouseCoopers. (n.d.). Stamp tax. PwC.
4070:), but this article only covers taxes on realty.
2656:Net assessable value = 80% of Assessable value.
2227:B.C. Home Owner Mortgage and Equity Partnership
2196:B.C. Home Owner Mortgage and Equity Partnership
3783:
7619:List of housing markets by real estate prices
6972:
5941:
5839:
5254:PricewaterhouseCoopers. (n.d.). Property tax.
5153:"338/1992 Sb. Zákon o dani z nemovitých věcí"
4611:"Newly Built Home Exemption – Housing Action"
3068:Individuals possessing rights in rem such as
2961:A Local Property Tax came into effect in the
2547:Basic Law for the Federal Republic of Germany
2142:and three percent on the rest. An additional
1872:international variation in PPP GDP per capita
1683:
5920:The Political Economy of Property Tax Reform
5194:[Budgetary determination of taxes].
3587:The Valuation Tribunal Service states that:
2923:Only on Carpet Area of Vacant Land/property
4322:. Ministry of Municipal Affairs and Housing
4050:taxes on financial and capital transactions
3000:: The primary property tax in Italy is the
2462:Certain properties are permanently exempt:
1991:Imposto Predial e Territorial Urbano - IPTU
7659:
6979:
6965:
5948:
5934:
5809:"British Expat Forum • View forum – Malta"
5543:"Stamp Duty – Everything you need to know"
5537:
5535:
5533:
5531:
5529:
3690:
2574:According to the German property tax law (
2146:that applies only to non-resident foreign
1741:. Multiple jurisdictions may tax the same
1690:
1676:
5388:
5299:"Sweden - Corporate - Tax administration"
4988:Corso istituzionale di diritto tributario
4384:
2641:
2607:In Hong Kong, the property tax is not an
2357:Bodies of water, marshes and salt marshes
1199:Institute on Taxation and Economic Policy
27:Tax on property, particularly real estate
5731:
5647:
5645:
5643:
5250:
5248:
5246:
5233:
5231:
5172:
5170:
5168:
5166:
4794:
4724:
3766:
3717:
3622:
3420:for valuation year before 2012 different
2965:on 1 July 2013, and is collected by the
2023:
1854:
5734:"Why China Doesn't Have a Property Tax"
5634:History of taxation in United kingdom,
5526:
5369:
5279:
5277:
5275:
5273:
5271:
5269:
5267:
5265:
5263:
5147:
5145:
5143:
5141:
4725:Valcheva, Kristina (17 February 2023).
4656:"Preguntas Frecuentes de Bienes Raíces"
4546:
4213:
4211:
4209:
3434:Single-family dwelling on freehold land
3322:How to proceed when filing a tax return
3295:Origin and termination of tax liability
2802:Greater Hyderabad Municipal Corporation
2647:
2637:
2407:Calculation of property tax and payment
1866:, from property taxes. This rate alone
14:
7701:
5776:"Greenland – Individual – Other taxes"
5287:[Real estate tax] (in Slovak).
4219:"Legislation: National Assembly of RA"
4122:
3330:
2640:. The property tax is computed on the
2472:State-owned buildings used for worship
2106:there is an additional municipal tax.
1978:These are the current property taxes:
6960:
5929:
5918:Slack, E., & Bird, R. M. (2014).
5640:
5243:
5228:
5180:[Real estate tax] (in Czech).
5163:
4287:
3403:Municipal and national property taxes
3339:
2354:assigned to an agricultural operation
2205:
7646:
5370:Wintour, Patrick (7 December 2015).
5260:
5138:
4827:
4737:
4635:
4206:
4144:
4140:
4138:
4106:"Real Property Tax Rates | otr"
3738:
2339:Property tax on non-built properties
2303:Article 1380 of the General Tax Code
2089:
1996:Tax on Motorized Vehicles Property (
1880:Land value tax § Implementation
4916:Maltese Italian Chamber of Commerce
4636:Nacional, Biblioteca del Congreso.
4385:Hemingway, Alex (3 December 2019).
3753:
3627:Median property tax paid by county
3553:Business rates in England and Wales
3524:
3501:
3493:
3139:
3129:
3119:
3108:
3100:
3092:
3057:
3053:obligations can lead to penalties.
3036:
3028:
3001:
2396:who is liable for the property tax.
2346:It applies to the following goods:
2129:
1989:Tax on Urban Territorial Property (
1982:Tax on Rural Territorial Property (
24:
7686:"Property Tax in India Guide 2022"
7604:Undergraduate real estate programs
5912:
5884:
5413:"The Real Hope for Home Ownership"
5324:"Inheritance in Spain | Plusvalia"
4489:
4235:
3961:
3130:Tributo per i servizi indivisibili
3101:Tributo per i servizi indivisibili
3037:Ufficio dell’Agenzia delle Entrate
2781:Bruhat Bengaluru Mahanagara Palike
2728:Brihanmumbai Municipal Corporation
2190:that offers qualifying first-time
1926:Up to 10 mln AMD inclusive – 0.05%
1850:
1748:Often a property tax is levied on
25:
7725:
7402:Investment rating for real estate
5757:. 11 January 2014. Archived from
5651:A Brief History of Property Tax,
5622:By the history of Ancient world,
4830:"German Real Estate Transfer Tax"
4135:
3745:Property tax in the United States
3708:
3666:Property tax in the United States
3536:
3376:
3188:
1900:Up to 7 mln AMD inclusive – 0.05%
1014:Global minimum corporate tax rate
7658:
7645:
7633:
7632:
6928:
6927:
5792:
5572:"State, Federal and Local Taxes"
5125:nexvia.lu/#!tax-smart-card/glc4v
4909:
4782:. Bundesministerium der Finanzen
4743:
4547:McMahon, Tamsin (26 July 2016).
4366:. Government of British Columbia
3948:
3935:
3922:
3909:
3889:
3876:
3856:
3849:
3836:
3816:
3795:
3775:closed for property tax arrears.
3699:
3618:
3547:Stamp duty in the United Kingdom
2586:The real property transfer tax (
2297:Property tax on built properties
1657:
1645:
484:Base erosion and profit shifting
54:
7678:
6986:
5862:
5858:. destination-cook-islands.com.
5848:
5833:
5815:
5801:
5786:
5768:
5744:
5732:Bradsher, Keith (10 May 2023).
5725:
5711:
5697:
5683:
5669:
5657:
5628:
5616:
5607:
5585:
5501:
5476:
5458:
5433:
5419:
5405:
5382:
5363:
5338:
5316:
5291:
5216:
5202:
5196:Finanční správa České republiky
5184:
5113:
5088:
5062:
5036:
5010:
4993:
4980:
4955:
4929:
4903:
4882:
4864:
4851:
4821:
4718:
4693:
4676:
4666:
4648:
4629:
4603:
4585:
4559:
4540:
4526:
4508:
4483:
4457:
4431:
4405:
4378:
4352:
4334:
4308:
4281:
3525:Impuesto sobre Bienes Inmuebles
3440:Undeveloped single-family plots
3312:
3234:
2823:Ahmedabad Municipal Corporation
1984:Imposto Territorial Rural - ITR
262:Optimal capital income taxation
7559:Graduate real estate education
7004:Tertiary sector of the economy
6493:Right of way (property access)
5840:Tim Staermose (20 June 2013).
4809:. Bunderministerium der Justiz
4255:
4229:
4185:
4123:Bousso, Nimrod (20 May 2013).
4116:
4098:
4084:
4026:
3809:
3303:
3246:
2760:Municipal Corporation of Delhi
2636:such as rental income for the
2182:First time home buyers program
2005:Imposto sobre Grandes Fortunas
1706:(whose rate is expressed as a
1337:List of countries by tax rates
13:
1:
5663:The history of taxes in USA,
4393:. Toronto Star Newspapers Ltd
4236:Office, Australian Taxation.
4163:10.1016/j.jpubeco.2019.104079
4077:
3253:Onroerendezaakbelasting (OZB)
3214:Tax year is the calendar year
3165:
2998:Immobiliare (Real Estate) Tax
2864:Kolkata Municipal Corporation
2360:Quarries, mines and peatlands
2250:administering the property's
767:Natural resources consumption
7513:Real estate investment trust
7118:Extraterrestrial real estate
5955:
5752:"Mauritania Highlights 2013"
5005:Diritto e Pratica Tributaria
4445:. Government of Saskatchewan
4145:Segú, Mariona (1 May 2020).
3788:
3762:
3450:
3389:
3154:
2957:Local Property Tax (Ireland)
2939:Jaipur Municipal Corporation
2602:
2570:Real Property Tax Exemptions
2559:Federal Constitutional Court
2543:Federal Constitutional Court
2380:Responsible for property tax
2287:is responsible for payment.
1948:
1722:on the value of a property.
617:United States as a tax haven
7:
7518:Real property administrator
7508:Real estate investment club
6799:Two Treatises of Government
5121:"Luxembourg Tax Smart Card"
4990:, VII, Cedam, 2019, p. 586.
4801:Grundsteuergesetz (GrStG).
4238:"State and territory taxes"
4151:Journal of Public Economics
3992:
3976:Territory of Palmyra Island
3784:Places without property tax
3278:
3262:
2885:Surat Municipal Corporation
2843:Greater Chennai Corporation
2630:HK Inland Revenue Ordinance
2441:Exemption from property tax
2331:Boats used at a fixed point
2328:Telecommunications channels
1827:. It may be expressed as a
10:
7730:
7175:Private equity real estate
5551:Money and Pensions Service
5389:Ian Cowie (21 July 2011).
4872:"Local Property Tax (LPT)"
4780:Bundesfinanzministerium.de
4750:Germany Trade & Invest
3902:
3803:People's Republic of China
3742:
3663:
3550:
3540:
3462:
3229:
3146:
3120:Imposta municipale propria
3093:Imposta municipale propria
3084:The Imposta unica comunale
2954:
2950:
2919:Pune Municipal Corporation
2582:Real Property Transfer Tax
2491:
1887:
1877:
531:Offshore financial centres
421:Repatriation tax avoidance
29:
7627:
7531:
7450:
7357:
7229:
7193:
7123:International real estate
7093:
7012:
6994:
6923:
6720:
6522:
6402:
6295:
6288:
6137:
6094:
6039:
5963:
4774:Bundesfinanzministerium.
3869:
3829:
3726:, the Pilgrims landed at
3579:(HMRC) guidelines state:
3397:
3083:
3024:
2593:
2528:Real Property Tax Revenue
2375:Land occupied by railways
2372:, gardens and parks, etc.
2273:
2160:temporary foreign workers
2011:
1966:
1795:vacant real property. In
996:Financial transaction tax
86:Property tax equalization
6851:The Great Transformation
6209:Labor theory of property
5827:U.S. Department of State
5466:"Council Tax Guidelines"
5192:"Rozpočtové určení daní"
5070:"Disciplina del tributo"
5018:"Disciplina del tributo"
4857:Datta, Abhijit. (1992).
4019:
3470:
3002:Imposta Municipale Unica
2984:
2674:
2537:Real Property Tax Reform
2257:
2232:
1823:is typically given as a
1758:real estate transfer tax
1342:Tax revenue to GDP ratio
1001:Currency transaction tax
587:Liechtenstein tax affair
7317:Real estate transaction
7206:Real estate development
6420:Forest-dwelling (India)
6382:restraint on alienation
6162:Common good (economics)
5178:"Daň z nemovitých věcí"
4419:. Government of Alberta
4092:"Definition of MILLAGE"
3691:History of property tax
3569:is usually paid by the
3496:and Capital Gains Tax.
2003:Tax on Large Fortunes (
1778:
1754:real estate transaction
1049:Permanent establishment
1044:Exchange of Information
552:Financial Secrecy Index
203:Medical savings account
7417:Real estate derivative
7377:Effective gross income
7143:Healthcare real estate
6859:Pierre-Joseph Proudhon
6633:Primitive accumulation
6488:Right of way (transit)
6273:Tragedy of the commons
6155:fictitious commodities
5415:. libdemsalter.org.uk.
4807:Gesetze-im-internet.de
4776:"Die neue Grundsteuer"
4746:"Taxation of Property"
4471:. Province of Manitoba
3776:
3661:
3577:HM Revenue and Customs
3513:European Economic Area
3204:Facts for both taxes:
2156:international students
1875:
1862:revenue, in % of
1804:special assessment tax
949:Vehicle miles traveled
568:Ireland as a tax haven
382:Private tax collection
7574:Industry trade groups
7478:Exclusive buyer agent
7432:Real estate valuation
7422:Real estate economics
7382:Gross rent multiplier
7211:Real estate investing
7113:Corporate Real Estate
6912:The Wealth of Nations
6892:Jean-Jacques Rousseau
6884:The Ethics of Liberty
5326:(in European Spanish)
5285:"Daň z nehnuteľností"
4465:"Property Assessment"
3770:
3718:The Thirteen Colonies
3626:
3251:Property tax (Dutch:
3043:Value Added Tax (VAT)
2967:Revenue Commissioners
2903:/PropertyTaxStructure
2388:Specific situations:
2246:. Revenues go to the
2024:Annual property taxes
2018:municipal governments
1858:
622:Panama as a tax haven
574:Ireland v. Commission
542:Conduit and sink OFCs
537:Offshore magic circle
458:Unreported employment
7392:Highest and best use
7358:Economics, financing
7322:Real estate contract
7216:Real estate flipping
7185:Residential property
7128:Lease administration
7080:United Arab Emirates
6775:Progress and Poverty
6109:Common-pool resource
5780:taxsummaries.pwc.com
5303:taxsummaries.pwc.com
5074:Dipartimento Finanze
5022:Dipartimento Finanze
4705:english.ahram.org.eg
4263:"Land tax surcharge"
3490:Selling Property Tax
2648:Net assessable value
2642:net assessable value
2613:; it is actually an
2118:Prince Edward Island
1973:Federal Constitution
1613:United Arab Emirates
1355:Individual Countries
1064:Foreign revenue rule
861:Inheritance (estate)
580:Leprechaun economics
7372:Capitalization rate
7367:Asset-based lending
7201:Property management
7106:Commercial building
7101:Commercial property
6898:The Social Contract
6586:population transfer
6503:prior-appropriation
6182:homestead principle
5764:on 11 January 2014.
5693:. 4 September 2020.
4999:Gianluca Selicato,
4516:"Land Transfer Tax"
4296:on 29 February 2020
3600:Stamp Duty Land Tax
3484:Buying Property Tax
3331:Electronic services
3285:Daň z nehnuteľností
3029:imposta di registro
3025:Imposta di Registro
2963:Republic of Ireland
2711:Tax on Vacant Land
1785:intangible property
1735:geographical region
1652:Business portal
1347:Tax rates in Europe
1217:Tax Justice Network
1163:Dhammika Dharmapala
671:Airport improvement
479:Transfer mispricing
270:Distribution of Tax
42:Part of a series on
7692:. 19 January 2022.
7599:Real estate trends
7503:Real estate broker
7473:Chartered Surveyor
7427:Real estate bubble
7407:Mortgage insurance
7240:Adverse possession
7163:Luxury real estate
7138:Garden real estate
6878:Murray N. Rothbard
6189:Free-rider problem
5870:"Alaska Tax Facts"
5488:westminster.gov.uk
5472:on 3 October 2015.
5048:Comune di Cagliari
4986:Gaspare Falsitta,
4731:www.ptireturns.com
4617:on 31 October 2017
4573:on 31 October 2017
4553:The Globe and Mail
4391:The Star Vancouver
4269:. 23 November 2016
4267:revenue.nsw.gov.au
3777:
3773:apartment building
3685:community colleges
3662:
3340:Exemption from tax
2638:year of assessment
2588:Grunderwerbssteuer
2218:, be smaller than
2206:New home exemption
2174:and $ 200,000 for
1876:
1860:General government
1812:) relies upon the
1253:Eight per thousand
1168:James R. Hines Jr.
1059:European Union FTT
81:Government revenue
7709:Real property law
7674:
7673:
7312:Property abstract
7295:Land registration
7255:Concurrent estate
7180:Real estate owned
7170:Off-plan property
7148:Vacation property
7133:Niche real estate
6954:
6953:
6865:What Is Property?
6658:human trafficking
6643:Regulatory taking
6518:
6517:
6263:Right to property
5100:guichet.public.lu
4055:"Tax on property"
3739:The United States
3613:primary residence
3608:primary residence
3531:Refuse Collection
3509:Capital Gains Tax
3257:huurwaardeforfait
3140:Tassa sui rifiuti
3109:Tassa sui rifiuti
3033:Tax Agency Office
3014:agriculturallands
2971:local authorities
2948:
2947:
2563:German parliament
2497:Real Property Tax
2170:of $ 100,000 for
2166:measures include
2152:Greater Vancouver
2090:Land transfer tax
1821:property tax rate
1814:fair market value
1700:
1699:
1635:
1634:
1231:
1230:
1223:Tax Policy Center
971:Negative (income)
747:Environmental tax
629:
628:
547:Financial centres
367:Tax investigation
305:
304:
173:Tax harmonization
16:(Redirected from
7721:
7694:
7693:
7682:
7662:
7661:
7649:
7648:
7636:
7635:
7579:Investment firms
7498:Property manager
7397:Home equity loan
7300:Leasehold estate
7260:Conditional sale
6981:
6974:
6967:
6958:
6957:
6931:
6930:
6835:John Stuart Mill
6755:Friedrich Engels
6736:Frédéric Bastiat
6729:
6581:Forced migration
6549:Collectivization
6293:
6292:
6172:First possession
6145:Bundle of rights
5950:
5943:
5936:
5927:
5926:
5904:
5903:
5901:
5899:
5888:
5882:
5881:
5879:
5877:
5866:
5860:
5859:
5852:
5846:
5845:
5844:. Sovereign Man.
5837:
5831:
5830:
5819:
5813:
5812:
5805:
5799:
5798:
5790:
5784:
5783:
5772:
5766:
5765:
5763:
5756:
5748:
5742:
5741:
5729:
5723:
5722:
5715:
5709:
5708:
5701:
5695:
5694:
5687:
5681:
5680:
5673:
5667:
5661:
5655:
5649:
5638:
5632:
5626:
5620:
5614:
5611:
5605:
5604:
5602:
5600:
5589:
5583:
5582:
5576:
5568:
5562:
5561:
5559:
5557:
5539:
5524:
5523:
5521:
5519:
5505:
5499:
5498:
5496:
5494:
5480:
5474:
5473:
5468:. Archived from
5462:
5456:
5455:
5453:
5451:
5437:
5431:
5430:
5423:
5417:
5416:
5409:
5403:
5402:
5401:on 23 July 2011.
5397:. Archived from
5386:
5380:
5379:
5367:
5361:
5360:
5358:
5356:
5342:
5336:
5335:
5333:
5331:
5320:
5314:
5313:
5311:
5309:
5295:
5289:
5288:
5281:
5258:
5252:
5241:
5235:
5226:
5220:
5214:
5213:
5206:
5200:
5199:
5188:
5182:
5181:
5174:
5161:
5160:
5149:
5136:
5135:
5133:
5131:
5117:
5111:
5110:
5108:
5106:
5092:
5086:
5085:
5083:
5081:
5066:
5060:
5059:
5057:
5055:
5040:
5034:
5033:
5031:
5029:
5014:
5008:
4997:
4991:
4984:
4978:
4977:
4975:
4973:
4959:
4953:
4952:
4950:
4948:
4941:www.idealista.it
4933:
4927:
4926:
4924:
4922:
4907:
4901:
4900:
4894:
4886:
4880:
4879:
4868:
4862:
4855:
4849:
4848:
4846:
4844:
4834:
4825:
4819:
4818:
4816:
4814:
4798:
4792:
4791:
4789:
4787:
4771:
4762:
4761:
4759:
4757:
4741:
4735:
4734:
4722:
4716:
4715:
4713:
4711:
4697:
4691:
4690:
4688:
4680:
4674:
4670:
4664:
4663:
4652:
4646:
4645:
4633:
4627:
4626:
4624:
4622:
4613:. Archived from
4607:
4601:
4600:
4589:
4583:
4582:
4580:
4578:
4569:. Archived from
4563:
4557:
4556:
4544:
4538:
4537:
4530:
4524:
4523:
4512:
4506:
4505:
4503:
4501:
4487:
4481:
4480:
4478:
4476:
4461:
4455:
4454:
4452:
4450:
4439:"Property Taxes"
4435:
4429:
4428:
4426:
4424:
4409:
4403:
4402:
4400:
4398:
4382:
4376:
4375:
4373:
4371:
4360:"Property Taxes"
4356:
4350:
4349:
4348:. 2 August 2019.
4338:
4332:
4331:
4329:
4327:
4312:
4306:
4305:
4303:
4301:
4292:. Archived from
4285:
4279:
4278:
4276:
4274:
4259:
4253:
4252:
4250:
4248:
4233:
4227:
4226:
4215:
4204:
4203:
4201:
4199:
4189:
4183:
4182:
4142:
4133:
4132:
4120:
4114:
4113:
4102:
4096:
4095:
4088:
4071:
4069:
4067:
4065:
4030:
3954:
3952:
3951:
3941:
3939:
3938:
3928:
3926:
3925:
3915:
3913:
3912:
3895:
3893:
3892:
3882:
3880:
3879:
3862:
3860:
3859:
3842:
3840:
3839:
3822:
3820:
3819:
3801:
3799:
3798:
3754:The 20th century
3722:Arriving in the
3659:
3655:
3651:
3647:
3643:
3639:
3635:
3631:
3526:
3503:
3495:
3475:Property tax in
3141:
3131:
3121:
3110:
3102:
3094:
3085:
3059:
3038:
3030:
3026:
3003:
2905:
2902:
2900:
2898:
2896:
2894:
2746:
2743:
2741:
2739:
2699:
2698:
2686:foreign missions
2652:The formula is:
2522:Bewertungsgesetz
2245:
2241:
2224:
2217:
2213:
2141:
2137:
2130:British Columbia
2114:British Columbia
2075:City of Winnipeg
2046:British Columbia
1846:
1842:
1692:
1685:
1678:
1664:Money portal
1662:
1661:
1660:
1650:
1649:
1326:
1325:
1147:
1146:
1054:Transfer pricing
1034:Tax equalization
1008:
956:Corporate profit
592:Luxembourg Leaks
526:Corporate havens
405:
404:
221:
220:
58:
39:
38:
21:
7729:
7728:
7724:
7723:
7722:
7720:
7719:
7718:
7699:
7698:
7697:
7684:
7683:
7679:
7675:
7670:
7623:
7527:
7446:
7387:Hard money loan
7359:
7353:
7334:Rent regulation
7225:
7189:
7089:
7008:
6990:
6985:
6955:
6950:
6919:
6723:
6722:
6716:
6666:husband-selling
6603:Illegal logging
6598:Illegal fishing
6527:
6514:
6425:Freedom to roam
6398:
6311:(agrarian land)
6284:
6241:Property rights
6133:
6090:
6052:Estate (landed)
6035:
5959:
5954:
5915:
5913:Further reading
5908:
5907:
5897:
5895:
5890:
5889:
5885:
5875:
5873:
5868:
5867:
5863:
5854:
5853:
5849:
5838:
5834:
5821:
5820:
5816:
5807:
5806:
5802:
5795:"Faroe Islands"
5793:eTax, Nordisk.
5791:
5787:
5774:
5773:
5769:
5761:
5754:
5750:
5749:
5745:
5730:
5726:
5721:. 17 July 2020.
5717:
5716:
5712:
5707:. 9 March 2020.
5703:
5702:
5698:
5689:
5688:
5684:
5675:
5674:
5670:
5662:
5658:
5650:
5641:
5633:
5629:
5621:
5617:
5612:
5608:
5598:
5596:
5591:
5590:
5586:
5574:
5570:
5569:
5565:
5555:
5553:
5541:
5540:
5527:
5517:
5515:
5507:
5506:
5502:
5492:
5490:
5482:
5481:
5477:
5464:
5463:
5459:
5449:
5447:
5439:
5438:
5434:
5425:
5424:
5420:
5411:
5410:
5406:
5387:
5383:
5368:
5364:
5354:
5352:
5350:Houses In Spain
5344:
5343:
5339:
5329:
5327:
5322:
5321:
5317:
5307:
5305:
5297:
5296:
5292:
5283:
5282:
5261:
5253:
5244:
5236:
5229:
5221:
5217:
5208:
5207:
5203:
5190:
5189:
5185:
5176:
5175:
5164:
5157:Zákony pro lidi
5151:
5150:
5139:
5129:
5127:
5119:
5118:
5114:
5104:
5102:
5094:
5093:
5089:
5079:
5077:
5068:
5067:
5063:
5053:
5051:
5042:
5041:
5037:
5027:
5025:
5016:
5015:
5011:
4998:
4994:
4985:
4981:
4971:
4969:
4961:
4960:
4956:
4946:
4944:
4935:
4934:
4930:
4920:
4918:
4908:
4904:
4892:
4888:
4887:
4883:
4870:
4869:
4865:
4856:
4852:
4842:
4840:
4832:
4826:
4822:
4812:
4810:
4799:
4795:
4785:
4783:
4772:
4765:
4755:
4753:
4742:
4738:
4723:
4719:
4709:
4707:
4699:
4698:
4694:
4686:
4682:
4681:
4677:
4671:
4667:
4654:
4653:
4649:
4642:bcn.cl/leychile
4634:
4630:
4620:
4618:
4609:
4608:
4604:
4591:
4590:
4586:
4576:
4574:
4565:
4564:
4560:
4545:
4541:
4532:
4531:
4527:
4514:
4513:
4509:
4499:
4497:
4488:
4484:
4474:
4472:
4463:
4462:
4458:
4448:
4446:
4443:saskatchewan.ca
4437:
4436:
4432:
4422:
4420:
4411:
4410:
4406:
4396:
4394:
4383:
4379:
4369:
4367:
4358:
4357:
4353:
4340:
4339:
4335:
4325:
4323:
4314:
4313:
4309:
4299:
4297:
4290:"Council Rates"
4286:
4282:
4272:
4270:
4261:
4260:
4256:
4246:
4244:
4234:
4230:
4217:
4216:
4207:
4197:
4195:
4191:
4190:
4186:
4143:
4136:
4121:
4117:
4104:
4103:
4099:
4090:
4089:
4085:
4080:
4075:
4074:
4063:
4061:
4053:
4031:
4027:
4022:
3995:
3964:
3949:
3947:
3936:
3934:
3923:
3921:
3910:
3908:
3905:
3890:
3888:
3877:
3875:
3872:
3857:
3855:
3852:
3837:
3835:
3832:
3817:
3815:
3812:
3796:
3794:
3791:
3786:
3765:
3756:
3747:
3741:
3720:
3711:
3702:
3693:
3668:
3657:
3656: $ 6,000,
3653:
3652: $ 5,000,
3649:
3648: $ 4,000,
3645:
3644: $ 3,000,
3641:
3640: $ 2,000,
3637:
3636: $ 1,000,
3633:
3629:
3628:
3621:
3604:progressive tax
3565:. Instead, the
3555:
3549:
3541:Main articles:
3539:
3521:Real Estate Tax
3473:
3465:
3453:
3405:
3400:
3392:
3379:
3342:
3333:
3324:
3315:
3306:
3297:
3281:
3265:
3249:
3237:
3232:
3191:
3168:
3157:
3149:
3010:buildable areas
2987:
2959:
2953:
2895:.suratmunicipal
2891:
2736:
2708:Municipal Body
2677:
2650:
2623:government rent
2605:
2596:
2494:
2484:
2283:or short-term.
2276:
2260:
2243:
2239:
2235:
2219:
2215:
2211:
2208:
2184:
2139:
2135:
2132:
2092:
2026:
2014:
1969:
1951:
1890:
1882:
1853:
1851:By jurisdiction
1844:
1840:
1781:
1727:federated state
1696:
1658:
1656:
1644:
1637:
1636:
1323:
1313:
1312:
1268:Fiscus Judaicus
1243:
1233:
1232:
1191:Advocacy groups
1144:
1136:
1135:
1126:Trade agreement
1121:Free-trade zone
1079:
1069:
1068:
1006:
991:
981:
980:
641:
631:
630:
602:Paradise Papers
443:Debtors' prison
402:
392:
391:
362:Tax preparation
322:Revenue service
317:
307:
306:
218:
208:
207:
188:Double taxation
183:Tax withholding
178:Tax competition
96:Non-tax revenue
76:
35:
28:
23:
22:
15:
12:
11:
5:
7727:
7717:
7716:
7714:Property taxes
7711:
7696:
7695:
7690:homebazaar.com
7676:
7672:
7671:
7669:
7668:
7665:List of topics
7655:
7642:
7628:
7625:
7624:
7622:
7621:
7616:
7614:Urban planning
7611:
7606:
7601:
7596:
7594:Property cycle
7591:
7586:
7581:
7576:
7571:
7566:
7561:
7556:
7554:Gentrification
7551:
7546:
7541:
7535:
7533:
7529:
7528:
7526:
7525:
7520:
7515:
7510:
7505:
7500:
7495:
7493:Moving company
7490:
7485:
7480:
7475:
7470:
7465:
7460:
7454:
7452:
7448:
7447:
7445:
7444:
7439:
7434:
7429:
7424:
7419:
7414:
7409:
7404:
7399:
7394:
7389:
7384:
7379:
7374:
7369:
7363:
7361:
7355:
7354:
7352:
7351:
7346:
7341:
7336:
7331:
7326:
7325:
7324:
7314:
7309:
7308:
7307:
7297:
7292:
7287:
7282:
7277:
7275:Eminent domain
7272:
7267:
7262:
7257:
7252:
7247:
7245:Chain of title
7242:
7236:
7234:
7233:and regulation
7227:
7226:
7224:
7223:
7218:
7213:
7208:
7203:
7197:
7195:
7191:
7190:
7188:
7187:
7182:
7177:
7172:
7167:
7166:
7165:
7160:
7155:
7150:
7145:
7140:
7130:
7125:
7120:
7115:
7110:
7109:
7108:
7097:
7095:
7091:
7090:
7088:
7087:
7085:United Kingdom
7082:
7077:
7072:
7067:
7062:
7057:
7052:
7047:
7042:
7037:
7032:
7027:
7022:
7016:
7014:
7010:
7009:
7007:
7006:
7001:
6995:
6992:
6991:
6984:
6983:
6976:
6969:
6961:
6952:
6951:
6949:
6948:
6947:
6946:
6936:
6924:
6921:
6920:
6918:
6917:
6916:
6915:
6903:
6902:
6901:
6889:
6888:
6887:
6875:
6870:
6869:
6868:
6856:
6855:
6854:
6842:
6837:
6832:
6831:
6830:
6818:
6817:
6816:
6804:
6803:
6802:
6790:
6785:
6783:Garrett Hardin
6780:
6779:
6778:
6766:
6765:
6764:
6752:
6747:
6746:
6745:
6732:
6730:
6718:
6717:
6715:
6714:
6709:
6708:
6707:
6702:
6697:
6692:
6682:
6681:
6680:
6675:
6674:
6673:
6668:
6660:
6655:
6645:
6640:
6635:
6630:
6625:
6620:
6615:
6610:
6605:
6600:
6595:
6594:
6593:
6588:
6578:
6571:
6566:
6561:
6556:
6554:Eminent domain
6551:
6546:
6545:
6544:
6537:Bioprospecting
6533:
6531:
6529:redistribution
6520:
6519:
6516:
6515:
6513:
6512:
6511:
6510:
6505:
6495:
6490:
6485:
6484:
6483:
6471:
6466:
6465:
6464:
6459:
6454:
6444:
6439:
6438:
6437:
6427:
6422:
6417:
6412:
6406:
6404:
6400:
6399:
6397:
6396:
6395:
6394:
6389:
6384:
6379:
6374:
6364:
6359:
6358:
6357:
6347:
6340:
6335:
6334:
6333:
6328:
6323:
6313:
6305:
6296:
6290:
6286:
6285:
6283:
6282:
6281:
6280:
6270:
6265:
6260:
6259:
6258:
6253:
6248:
6238:
6233:
6231:Natural rights
6228:
6223:
6222:
6221:
6211:
6206:
6201:
6196:
6191:
6186:
6185:
6184:
6179:
6169:
6164:
6159:
6158:
6157:
6147:
6141:
6139:
6135:
6134:
6132:
6131:
6126:
6121:
6116:
6111:
6106:
6100:
6098:
6092:
6091:
6089:
6088:
6087:
6086:
6076:
6071:
6070:
6069:
6059:
6054:
6049:
6043:
6041:
6037:
6036:
6034:
6033:
6028:
6023:
6018:
6013:
6008:
6003:
5998:
5993:
5988:
5983:
5978:
5973:
5967:
5965:
5961:
5960:
5953:
5952:
5945:
5938:
5930:
5924:
5923:
5914:
5911:
5906:
5905:
5883:
5861:
5847:
5832:
5814:
5800:
5785:
5767:
5743:
5738:New York Times
5724:
5710:
5696:
5682:
5668:
5656:
5639:
5627:
5615:
5606:
5584:
5563:
5525:
5513:lambeth.gov.uk
5500:
5475:
5457:
5432:
5418:
5404:
5381:
5362:
5337:
5315:
5290:
5259:
5242:
5227:
5215:
5201:
5183:
5162:
5137:
5112:
5087:
5061:
5035:
5009:
4992:
4979:
4954:
4943:. 9 March 2018
4928:
4902:
4881:
4863:
4850:
4820:
4793:
4763:
4736:
4717:
4692:
4675:
4665:
4647:
4628:
4602:
4584:
4558:
4539:
4525:
4507:
4491:"Property Tax"
4482:
4456:
4430:
4413:"Property Tax"
4404:
4377:
4351:
4333:
4316:"Property Tax"
4307:
4280:
4254:
4228:
4205:
4184:
4134:
4115:
4110:otr.cfo.dc.gov
4097:
4082:
4081:
4079:
4076:
4073:
4072:
4024:
4023:
4021:
4018:
4017:
4016:
4014:Land value tax
4011:
4006:
4001:
3994:
3991:
3972:American Samoa
3963:
3960:
3959:
3958:
3956:American Samoa
3945:
3932:
3930:Norfolk Island
3919:
3904:
3901:
3900:
3899:
3886:
3871:
3868:
3867:
3866:
3851:
3848:
3847:
3846:
3831:
3828:
3827:
3826:
3811:
3808:
3807:
3806:
3790:
3787:
3785:
3782:
3764:
3761:
3755:
3752:
3743:Main article:
3740:
3737:
3719:
3716:
3710:
3709:Medieval times
3707:
3701:
3698:
3692:
3689:
3677:municipalities
3664:Main article:
3660: $ 7,000+
3632: -$ 500,
3620:
3617:
3593:
3592:
3585:
3584:
3557:In the UK the
3538:
3537:United Kingdom
3535:
3518:
3517:
3506:
3472:
3469:
3464:
3461:
3452:
3449:
3442:
3441:
3438:
3437:Leasehold land
3435:
3432:
3429:
3426:
3425:
3424:
3421:
3418:
3412:
3404:
3401:
3399:
3396:
3391:
3388:
3378:
3377:Payment of tax
3375:
3374:
3373:
3370:
3367:
3363:
3360:
3357:
3354:
3351:
3341:
3338:
3332:
3329:
3323:
3320:
3314:
3311:
3305:
3302:
3296:
3293:
3280:
3277:
3264:
3261:
3248:
3245:
3236:
3233:
3231:
3228:
3223:
3222:
3219:
3215:
3212:
3209:
3190:
3189:Czech Republic
3187:
3183:European Union
3167:
3164:
3156:
3153:
3148:
3145:
3144:
3143:
3133:
3123:
3080:
3079:
3076:
3073:
3066:
3047:
3046:
3040:
3018:
2986:
2983:
2955:Main article:
2952:
2949:
2946:
2945:
2943:
2941:
2936:
2931:
2927:
2926:
2924:
2921:
2916:
2911:
2907:
2906:
2889:
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2882:
2877:
2873:
2872:
2870:
2867:
2861:
2856:
2852:
2851:
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2846:
2840:
2835:
2831:
2830:
2828:
2826:
2820:
2815:
2811:
2810:
2808:
2805:
2799:
2794:
2790:
2789:
2787:
2784:
2778:
2773:
2769:
2768:
2766:
2763:
2757:
2752:
2748:
2747:
2734:
2731:
2725:
2720:
2716:
2715:
2714:Tax Reference
2712:
2709:
2706:
2703:
2676:
2673:
2672:
2671:
2670:paid by owner.
2663:
2662:
2658:
2657:
2649:
2646:
2610:ad valorem tax
2604:
2601:
2595:
2592:
2518:
2517:
2514:
2493:
2490:
2481:
2480:
2473:
2470:
2467:
2460:
2459:
2456:
2453:
2450:
2427:
2426:
2423:
2420:
2404:
2403:
2400:
2397:
2377:
2376:
2373:
2367:
2364:
2361:
2358:
2355:
2336:
2335:
2332:
2329:
2326:
2323:
2320:
2317:
2275:
2272:
2259:
2256:
2234:
2231:
2207:
2204:
2183:
2180:
2164:Anti-avoidance
2131:
2128:
2091:
2088:
2087:
2086:
2079:
2067:
2060:
2053:
2042:
2025:
2022:
2013:
2010:
2009:
2008:
2001:
1994:
1987:
1968:
1965:
1950:
1947:
1946:
1945:
1942:
1939:
1936:
1933:
1930:
1927:
1920:
1919:
1916:
1913:
1910:
1907:
1904:
1901:
1889:
1886:
1852:
1849:
1809:ad valorem tax
1780:
1777:
1766:land value tax
1720:ad valorem tax
1714:, also called
1698:
1697:
1695:
1694:
1687:
1680:
1672:
1669:
1668:
1667:
1666:
1654:
1639:
1638:
1633:
1632:
1631:
1630:
1625:
1620:
1618:United Kingdom
1615:
1610:
1605:
1600:
1595:
1590:
1585:
1580:
1575:
1570:
1565:
1560:
1555:
1550:
1545:
1540:
1535:
1530:
1525:
1520:
1515:
1510:
1505:
1500:
1495:
1490:
1485:
1480:
1475:
1470:
1465:
1460:
1455:
1450:
1445:
1440:
1435:
1430:
1425:
1420:
1415:
1410:
1405:
1400:
1395:
1390:
1385:
1380:
1375:
1370:
1365:
1357:
1356:
1352:
1351:
1350:
1349:
1344:
1339:
1331:
1330:
1324:
1319:
1318:
1315:
1314:
1311:
1310:
1305:
1300:
1295:
1290:
1285:
1280:
1275:
1270:
1265:
1260:
1255:
1250:
1244:
1239:
1238:
1235:
1234:
1229:
1228:
1227:
1226:
1220:
1214:
1211:Tax Foundation
1208:
1202:
1193:
1192:
1188:
1187:
1186:
1185:
1183:Gabriel Zucman
1180:
1175:
1170:
1165:
1160:
1158:Mihir A. Desai
1152:
1151:
1145:
1142:
1141:
1138:
1137:
1134:
1133:
1128:
1123:
1118:
1113:
1108:
1107:
1106:
1101:
1091:
1086:
1080:
1075:
1074:
1071:
1070:
1067:
1066:
1061:
1056:
1051:
1046:
1041:
1036:
1031:
1026:
1021:
1019:Robin Hood tax
1016:
1011:
1003:
998:
992:
987:
986:
983:
982:
979:
978:
973:
968:
963:
961:Excess profits
958:
953:
952:
951:
946:
941:
932:
927:
913:
908:
903:
898:
893:
888:
883:
878:
873:
868:
863:
858:
853:
848:
846:Gross receipts
843:
838:
833:
828:
827:
826:
821:
816:
811:
806:
801:
796:
786:
785:
784:
779:
774:
769:
764:
759:
754:
744:
739:
738:
737:
732:
727:
722:
717:
712:
707:
697:
696:
695:
685:
684:
683:
678:
673:
663:
658:
653:
648:
642:
637:
636:
633:
632:
627:
626:
625:
624:
619:
614:
609:
604:
599:
597:Offshore Leaks
594:
589:
584:
583:
582:
577:
562:
561:
560:Major examples
557:
556:
555:
554:
549:
544:
539:
534:
528:
523:
515:
514:
510:
509:
508:
507:
502:
497:
495:Dutch Sandwich
492:
487:
481:
476:
468:
467:
463:
462:
461:
460:
455:
450:
445:
440:
435:
433:Tax resistance
430:
425:
424:
423:
410:
409:
403:
398:
397:
394:
393:
390:
389:
384:
379:
374:
369:
364:
359:
354:
349:
344:
339:
337:Taxable income
334:
332:Tax assessment
329:
324:
318:
313:
312:
309:
308:
303:
302:
301:
300:
295:
290:
285:
280:
272:
271:
267:
266:
265:
264:
259:
254:
249:
244:
239:
234:
226:
225:
224:General Theory
219:
214:
213:
210:
209:
206:
205:
200:
195:
193:Representation
190:
185:
180:
175:
170:
165:
160:
155:
150:
145:
140:
135:
130:
125:
120:
115:
114:
113:
103:
98:
93:
88:
83:
77:
72:
71:
68:
67:
60:
59:
51:
50:
44:
43:
26:
9:
6:
4:
3:
2:
7726:
7715:
7712:
7710:
7707:
7706:
7704:
7691:
7687:
7681:
7677:
7667:
7666:
7656:
7654:
7653:
7643:
7641:
7640:
7630:
7629:
7626:
7620:
7617:
7615:
7612:
7610:
7607:
7605:
7602:
7600:
7597:
7595:
7592:
7590:
7587:
7585:
7582:
7580:
7577:
7575:
7572:
7570:
7567:
7565:
7562:
7560:
7557:
7555:
7552:
7550:
7547:
7545:
7542:
7540:
7537:
7536:
7534:
7530:
7524:
7521:
7519:
7516:
7514:
7511:
7509:
7506:
7504:
7501:
7499:
7496:
7494:
7491:
7489:
7486:
7484:
7481:
7479:
7476:
7474:
7471:
7469:
7466:
7464:
7461:
7459:
7456:
7455:
7453:
7449:
7443:
7440:
7438:
7435:
7433:
7430:
7428:
7425:
7423:
7420:
7418:
7415:
7413:
7412:Mortgage loan
7410:
7408:
7405:
7403:
7400:
7398:
7395:
7393:
7390:
7388:
7385:
7383:
7380:
7378:
7375:
7373:
7370:
7368:
7365:
7364:
7362:
7360:and valuation
7356:
7350:
7347:
7345:
7344:Torrens title
7342:
7340:
7337:
7335:
7332:
7330:
7329:Real property
7327:
7323:
7320:
7319:
7318:
7315:
7313:
7310:
7306:
7303:
7302:
7301:
7298:
7296:
7293:
7291:
7288:
7286:
7283:
7281:
7278:
7276:
7273:
7271:
7268:
7266:
7263:
7261:
7258:
7256:
7253:
7251:
7248:
7246:
7243:
7241:
7238:
7237:
7235:
7232:
7228:
7222:
7219:
7217:
7214:
7212:
7209:
7207:
7204:
7202:
7199:
7198:
7196:
7192:
7186:
7183:
7181:
7178:
7176:
7173:
7171:
7168:
7164:
7161:
7159:
7158:Golf property
7156:
7154:
7151:
7149:
7146:
7144:
7141:
7139:
7136:
7135:
7134:
7131:
7129:
7126:
7124:
7121:
7119:
7116:
7114:
7111:
7107:
7104:
7103:
7102:
7099:
7098:
7096:
7092:
7086:
7083:
7081:
7078:
7076:
7073:
7071:
7068:
7066:
7063:
7061:
7058:
7056:
7053:
7051:
7048:
7046:
7043:
7041:
7038:
7036:
7033:
7031:
7028:
7026:
7023:
7021:
7018:
7017:
7015:
7011:
7005:
7002:
7000:
6997:
6996:
6993:
6989:
6982:
6977:
6975:
6970:
6968:
6963:
6962:
6959:
6945:
6942:
6941:
6940:
6937:
6935:
6932:Categories:
6926:
6925:
6922:
6914:
6913:
6909:
6908:
6907:
6904:
6900:
6899:
6895:
6894:
6893:
6890:
6886:
6885:
6881:
6880:
6879:
6876:
6874:
6873:David Ricardo
6871:
6867:
6866:
6862:
6861:
6860:
6857:
6853:
6852:
6848:
6847:
6846:
6843:
6841:
6840:Elinor Ostrom
6838:
6836:
6833:
6829:
6828:
6824:
6823:
6822:
6819:
6815:
6814:
6810:
6809:
6808:
6805:
6801:
6800:
6796:
6795:
6794:
6791:
6789:
6786:
6784:
6781:
6777:
6776:
6772:
6771:
6770:
6767:
6763:
6762:
6758:
6757:
6756:
6753:
6751:
6748:
6744:
6743:
6739:
6738:
6737:
6734:
6733:
6731:
6727:
6719:
6713:
6710:
6706:
6703:
6701:
6698:
6696:
6693:
6691:
6688:
6687:
6686:
6683:
6679:
6676:
6672:
6669:
6667:
6664:
6663:
6661:
6659:
6656:
6654:
6651:
6650:
6649:
6646:
6644:
6641:
6639:
6638:Privatization
6636:
6634:
6631:
6629:
6626:
6624:
6621:
6619:
6618:Legal plunder
6616:
6614:
6611:
6609:
6606:
6604:
6601:
6599:
6596:
6592:
6589:
6587:
6584:
6583:
6582:
6579:
6577:
6576:
6572:
6570:
6569:Expropriation
6567:
6565:
6562:
6560:
6557:
6555:
6552:
6550:
6547:
6543:
6540:
6539:
6538:
6535:
6534:
6532:
6530:
6525:
6521:
6509:
6506:
6504:
6501:
6500:
6499:
6496:
6494:
6491:
6489:
6486:
6482:
6481:
6477:
6476:
6475:
6472:
6470:
6467:
6463:
6460:
6458:
6455:
6453:
6450:
6449:
6448:
6445:
6443:
6440:
6436:
6433:
6432:
6431:
6428:
6426:
6423:
6421:
6418:
6416:
6413:
6411:
6408:
6407:
6405:
6401:
6393:
6390:
6388:
6385:
6383:
6380:
6378:
6375:
6373:
6370:
6369:
6368:
6365:
6363:
6360:
6356:
6353:
6352:
6351:
6348:
6346:
6345:
6341:
6339:
6336:
6332:
6329:
6327:
6324:
6322:
6319:
6318:
6317:
6314:
6312:
6310:
6306:
6304:
6303:(watercourse)
6302:
6298:
6297:
6294:
6291:
6287:
6279:
6276:
6275:
6274:
6271:
6269:
6266:
6264:
6261:
6257:
6254:
6252:
6249:
6247:
6246:primogeniture
6244:
6243:
6242:
6239:
6237:
6234:
6232:
6229:
6227:
6226:Legal plunder
6224:
6220:
6217:
6216:
6215:
6212:
6210:
6207:
6205:
6202:
6200:
6197:
6195:
6192:
6190:
6187:
6183:
6180:
6178:
6177:appropriation
6175:
6174:
6173:
6170:
6168:
6167:Excludability
6165:
6163:
6160:
6156:
6153:
6152:
6151:
6148:
6146:
6143:
6142:
6140:
6136:
6130:
6127:
6125:
6122:
6120:
6117:
6115:
6112:
6110:
6107:
6105:
6102:
6101:
6099:
6097:
6093:
6085:
6082:
6081:
6080:
6077:
6075:
6072:
6068:
6065:
6064:
6063:
6060:
6058:
6055:
6053:
6050:
6048:
6045:
6044:
6042:
6038:
6032:
6029:
6027:
6024:
6022:
6019:
6017:
6014:
6012:
6009:
6007:
6004:
6002:
5999:
5997:
5994:
5992:
5989:
5987:
5984:
5982:
5979:
5977:
5974:
5972:
5969:
5968:
5966:
5962:
5958:
5951:
5946:
5944:
5939:
5937:
5932:
5931:
5928:
5921:
5917:
5916:
5910:
5893:
5887:
5871:
5865:
5857:
5851:
5843:
5836:
5828:
5824:
5818:
5810:
5804:
5796:
5789:
5781:
5777:
5771:
5760:
5753:
5747:
5739:
5735:
5728:
5720:
5714:
5706:
5700:
5692:
5686:
5679:. 4 May 2022.
5678:
5672:
5666:
5660:
5654:
5648:
5646:
5644:
5637:
5631:
5625:
5619:
5610:
5594:
5588:
5580:
5573:
5567:
5552:
5548:
5544:
5538:
5536:
5534:
5532:
5530:
5514:
5510:
5504:
5489:
5485:
5479:
5471:
5467:
5461:
5446:
5442:
5436:
5428:
5427:"Council Tax"
5422:
5414:
5408:
5400:
5396:
5395:The Telegraph
5392:
5385:
5377:
5373:
5366:
5351:
5347:
5341:
5325:
5319:
5304:
5300:
5294:
5286:
5280:
5278:
5276:
5274:
5272:
5270:
5268:
5266:
5264:
5257:
5251:
5249:
5247:
5240:
5234:
5232:
5225:
5219:
5211:
5205:
5197:
5193:
5187:
5179:
5173:
5171:
5169:
5167:
5158:
5154:
5148:
5146:
5144:
5142:
5126:
5122:
5116:
5101:
5097:
5091:
5075:
5071:
5065:
5049:
5045:
5039:
5023:
5019:
5013:
5007:, n. 2, 2015.
5006:
5002:
4996:
4989:
4983:
4968:
4967:Giambrone Law
4964:
4958:
4942:
4938:
4932:
4917:
4913:
4910:Micc, Staff.
4906:
4898:
4891:
4890:"Budget 2022"
4885:
4877:
4873:
4867:
4860:
4854:
4838:
4831:
4824:
4808:
4804:
4797:
4781:
4777:
4770:
4768:
4751:
4747:
4740:
4732:
4728:
4721:
4706:
4702:
4696:
4685:
4679:
4673:
4669:
4661:
4657:
4651:
4643:
4639:
4632:
4616:
4612:
4606:
4598:
4597:fin.gov.on.ca
4594:
4588:
4572:
4568:
4562:
4554:
4550:
4543:
4535:
4529:
4521:
4520:fin.gov.on.ca
4517:
4511:
4496:
4495:Revenu Quebec
4492:
4486:
4470:
4466:
4460:
4444:
4440:
4434:
4418:
4414:
4408:
4392:
4388:
4381:
4365:
4361:
4355:
4347:
4343:
4337:
4321:
4317:
4311:
4295:
4291:
4284:
4268:
4264:
4258:
4243:
4239:
4232:
4224:
4223:parliament.am
4220:
4214:
4212:
4210:
4194:
4188:
4180:
4176:
4172:
4168:
4164:
4160:
4156:
4152:
4148:
4141:
4139:
4130:
4126:
4119:
4111:
4107:
4101:
4093:
4087:
4083:
4060:
4059:data.oecd.org
4056:
4051:
4047:
4043:
4039:
4035:
4029:
4025:
4015:
4012:
4010:
4007:
4005:
4004:Harberger Tax
4002:
4000:
3997:
3996:
3990:
3988:
3987:insular areas
3985:
3984:Pacific Ocean
3981:
3977:
3973:
3969:
3962:United States
3957:
3946:
3944:
3933:
3931:
3920:
3918:
3907:
3906:
3898:
3887:
3885:
3884:Faroe Islands
3874:
3873:
3865:
3854:
3853:
3850:North America
3845:
3834:
3833:
3825:
3814:
3813:
3804:
3793:
3792:
3781:
3774:
3769:
3760:
3751:
3746:
3736:
3732:
3729:
3725:
3715:
3706:
3700:Ancient times
3697:
3688:
3686:
3682:
3678:
3674:
3667:
3625:
3619:United States
3616:
3614:
3609:
3605:
3601:
3597:
3590:
3589:
3588:
3582:
3581:
3580:
3578:
3574:
3572:
3568:
3564:
3560:
3554:
3548:
3544:
3534:
3532:
3528:
3522:
3514:
3510:
3507:
3504:
3499:
3498:
3497:
3491:
3487:
3485:
3481:
3478:
3468:
3460:
3457:
3448:
3445:
3439:
3436:
3433:
3430:
3427:
3422:
3419:
3416:
3415:
3413:
3410:
3409:
3408:
3395:
3387:
3383:
3371:
3368:
3364:
3361:
3358:
3355:
3352:
3349:
3344:
3343:
3337:
3328:
3319:
3310:
3301:
3292:
3288:
3286:
3276:
3272:
3268:
3260:
3258:
3254:
3244:
3242:
3227:
3220:
3216:
3213:
3210:
3207:
3206:
3205:
3202:
3198:
3194:
3186:
3184:
3180:
3175:
3173:
3163:
3160:
3152:
3137:
3134:
3127:
3124:
3117:
3114:
3113:
3112:
3106:
3098:
3090:
3086:
3077:
3074:
3071:
3067:
3064:
3063:
3062:
3060:
3054:
3050:
3044:
3041:
3034:
3022:
3019:
3015:
3011:
3007:
2999:
2996:
2995:
2994:
2992:
2982:
2978:
2974:
2972:
2968:
2964:
2958:
2944:
2942:
2940:
2937:
2935:
2932:
2929:
2928:
2925:
2922:
2920:
2917:
2915:
2912:
2909:
2908:
2904:
2890:
2888:
2886:
2883:
2881:
2878:
2875:
2874:
2871:
2868:
2865:
2862:
2860:
2857:
2854:
2853:
2850:
2847:
2844:
2841:
2839:
2836:
2833:
2832:
2829:
2827:
2824:
2821:
2819:
2816:
2813:
2812:
2809:
2806:
2803:
2800:
2798:
2795:
2792:
2791:
2788:
2785:
2782:
2779:
2777:
2774:
2771:
2770:
2767:
2764:
2761:
2758:
2756:
2753:
2750:
2749:
2745:
2735:
2732:
2729:
2726:
2724:
2721:
2718:
2717:
2713:
2710:
2707:
2704:
2701:
2700:
2697:
2694:
2692:
2687:
2683:
2669:
2665:
2664:
2660:
2659:
2655:
2654:
2653:
2645:
2643:
2639:
2635:
2634:consideration
2631:
2628:According to
2626:
2624:
2620:
2616:
2612:
2611:
2600:
2591:
2589:
2584:
2583:
2579:
2577:
2572:
2571:
2567:
2564:
2560:
2556:
2552:
2548:
2544:
2541:In 2018, the
2539:
2538:
2534:
2530:
2529:
2525:
2523:
2515:
2512:
2511:
2510:
2508:
2504:
2499:
2498:
2489:
2486:
2478:
2474:
2471:
2468:
2465:
2464:
2463:
2457:
2454:
2451:
2448:
2447:
2446:
2443:
2442:
2438:
2434:
2430:
2424:
2421:
2418:
2414:
2413:
2412:
2409:
2408:
2401:
2398:
2395:
2391:
2390:
2389:
2386:
2382:
2381:
2374:
2371:
2370:Private roads
2368:
2365:
2362:
2359:
2356:
2353:
2349:
2348:
2347:
2344:
2341:
2340:
2333:
2330:
2327:
2324:
2321:
2318:
2315:
2314:
2313:
2310:
2308:
2304:
2299:
2298:
2294:
2292:
2288:
2284:
2280:
2271:
2269:
2265:
2255:
2253:
2249:
2230:
2228:
2223:
2203:
2199:
2197:
2193:
2189:
2188:BC government
2179:
2177:
2173:
2169:
2165:
2161:
2157:
2153:
2149:
2145:
2127:
2125:
2123:
2119:
2115:
2111:
2107:
2105:
2101:
2097:
2084:
2080:
2076:
2072:
2068:
2065:
2061:
2058:
2054:
2051:
2047:
2043:
2040:
2036:
2032:
2031:
2030:
2021:
2019:
2006:
2002:
1999:
1995:
1992:
1988:
1985:
1981:
1980:
1979:
1976:
1974:
1964:
1961:
1958:
1954:
1943:
1940:
1937:
1934:
1931:
1928:
1925:
1924:
1923:
1917:
1914:
1911:
1908:
1905:
1902:
1899:
1898:
1897:
1894:
1885:
1881:
1873:
1869:
1865:
1861:
1857:
1848:
1838:
1834:
1830:
1826:
1822:
1817:
1815:
1811:
1810:
1805:
1800:
1798:
1792:
1790:
1789:Real property
1786:
1776:
1774:
1769:
1767:
1763:
1759:
1756:, such as in
1755:
1751:
1746:
1744:
1740:
1736:
1732:
1728:
1723:
1721:
1717:
1713:
1709:
1705:
1693:
1688:
1686:
1681:
1679:
1674:
1673:
1671:
1670:
1665:
1655:
1653:
1648:
1643:
1642:
1641:
1640:
1629:
1626:
1624:
1623:United States
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1604:
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1561:
1559:
1556:
1554:
1551:
1549:
1546:
1544:
1541:
1539:
1536:
1534:
1531:
1529:
1526:
1524:
1521:
1519:
1516:
1514:
1511:
1509:
1506:
1504:
1501:
1499:
1496:
1494:
1491:
1489:
1486:
1484:
1481:
1479:
1476:
1474:
1471:
1469:
1466:
1464:
1461:
1459:
1456:
1454:
1451:
1449:
1446:
1444:
1441:
1439:
1436:
1434:
1431:
1429:
1426:
1424:
1421:
1419:
1416:
1414:
1411:
1409:
1406:
1404:
1401:
1399:
1396:
1394:
1391:
1389:
1386:
1384:
1381:
1379:
1376:
1374:
1371:
1369:
1366:
1364:
1361:
1360:
1359:
1358:
1354:
1353:
1348:
1345:
1343:
1340:
1338:
1335:
1334:
1333:
1332:
1329:All Countries
1328:
1327:
1322:
1317:
1316:
1309:
1306:
1304:
1301:
1299:
1296:
1294:
1291:
1289:
1286:
1284:
1283:Tolerance tax
1281:
1279:
1276:
1274:
1271:
1269:
1266:
1264:
1261:
1259:
1256:
1254:
1251:
1249:
1246:
1245:
1242:
1237:
1236:
1224:
1221:
1218:
1215:
1212:
1209:
1206:
1203:
1200:
1197:
1196:
1195:
1194:
1190:
1189:
1184:
1181:
1179:
1176:
1174:
1171:
1169:
1166:
1164:
1161:
1159:
1156:
1155:
1154:
1153:
1149:
1148:
1140:
1139:
1132:
1129:
1127:
1124:
1122:
1119:
1117:
1114:
1112:
1109:
1105:
1102:
1100:
1097:
1096:
1095:
1092:
1090:
1087:
1085:
1082:
1081:
1078:
1073:
1072:
1065:
1062:
1060:
1057:
1055:
1052:
1050:
1047:
1045:
1042:
1040:
1037:
1035:
1032:
1030:
1027:
1025:
1022:
1020:
1017:
1015:
1012:
1009:
1004:
1002:
999:
997:
994:
993:
990:
989:International
985:
984:
977:
974:
972:
969:
967:
964:
962:
959:
957:
954:
950:
947:
945:
942:
940:
936:
933:
931:
928:
926:
923:
922:
921:
917:
914:
912:
909:
907:
904:
902:
899:
897:
894:
892:
891:Resource rent
889:
887:
884:
882:
879:
877:
874:
872:
869:
867:
864:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
837:
834:
832:
829:
825:
822:
820:
817:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
791:
790:
787:
783:
780:
778:
775:
773:
770:
768:
765:
763:
760:
758:
755:
753:
750:
749:
748:
745:
743:
740:
736:
733:
731:
728:
726:
723:
721:
718:
716:
713:
711:
708:
706:
703:
702:
701:
698:
694:
691:
690:
689:
688:Capital gains
686:
682:
679:
677:
674:
672:
669:
668:
667:
664:
662:
659:
657:
654:
652:
649:
647:
644:
643:
640:
635:
634:
623:
620:
618:
615:
613:
610:
608:
607:Panama Papers
605:
603:
600:
598:
595:
593:
590:
588:
585:
581:
578:
576:
575:
571:
570:
569:
566:
565:
564:
563:
559:
558:
553:
550:
548:
545:
543:
540:
538:
535:
532:
529:
527:
524:
522:
519:
518:
517:
516:
512:
511:
506:
503:
501:
498:
496:
493:
491:
488:
485:
482:
480:
477:
475:
474:Tax inversion
472:
471:
470:
469:
465:
464:
459:
456:
454:
451:
449:
446:
444:
441:
439:
436:
434:
431:
429:
426:
422:
419:
418:
417:
416:Tax avoidance
414:
413:
412:
411:
407:
406:
401:
400:Noncompliance
396:
395:
388:
385:
383:
380:
378:
377:Tax collector
375:
373:
370:
368:
365:
363:
360:
358:
357:Tax residence
355:
353:
350:
348:
345:
343:
340:
338:
335:
333:
330:
328:
327:Revenue stamp
325:
323:
320:
319:
316:
311:
310:
299:
296:
294:
291:
289:
286:
284:
281:
279:
276:
275:
274:
273:
269:
268:
263:
260:
258:
255:
253:
250:
248:
245:
243:
242:Tax incidence
240:
238:
237:Excess burden
235:
233:
230:
229:
228:
227:
223:
222:
217:
212:
211:
204:
201:
199:
196:
194:
191:
189:
186:
184:
181:
179:
176:
174:
171:
169:
166:
164:
163:Tax incentive
161:
159:
158:Tax advantage
156:
154:
151:
149:
146:
144:
141:
139:
136:
134:
131:
129:
126:
124:
121:
119:
118:Tax threshold
116:
112:
109:
108:
107:
104:
102:
99:
97:
94:
92:
89:
87:
84:
82:
79:
78:
75:
70:
69:
66:
65:fiscal policy
63:An aspect of
62:
61:
57:
53:
52:
49:
46:
45:
41:
40:
37:
33:
19:
7689:
7680:
7663:
7651:
7637:
7584:Land banking
7483:Land banking
7468:Buyer broker
7442:Rental value
7265:Conveyancing
7075:Saudi Arabia
6939:Property law
6910:
6896:
6882:
6863:
6849:
6845:Karl Polanyi
6825:
6821:Marcel Mauss
6811:
6797:
6788:David Harvey
6773:
6769:Henry George
6759:
6750:Ronald Coase
6740:
6725:
6704:
6671:wife selling
6653:bride buying
6591:repatriation
6573:
6524:Disposession
6478:
6367:Property law
6342:
6338:Forest types
6308:
6300:
6289:Applications
6219:rent-seeking
6204:Gift economy
6062:Intellectual
5909:
5896:. Retrieved
5886:
5874:. Retrieved
5864:
5850:
5835:
5826:
5817:
5803:
5788:
5779:
5770:
5759:the original
5746:
5737:
5727:
5713:
5699:
5685:
5671:
5659:
5630:
5618:
5609:
5597:. Retrieved
5587:
5578:
5566:
5554:. Retrieved
5546:
5518:18 September
5516:. Retrieved
5512:
5503:
5493:18 September
5491:. Retrieved
5487:
5478:
5470:the original
5460:
5450:18 September
5448:. Retrieved
5444:
5435:
5421:
5407:
5399:the original
5394:
5384:
5376:The Guardian
5375:
5365:
5353:. Retrieved
5349:
5340:
5328:. Retrieved
5318:
5306:. Retrieved
5302:
5293:
5218:
5204:
5195:
5186:
5156:
5128:. Retrieved
5124:
5115:
5103:. Retrieved
5099:
5090:
5078:. Retrieved
5076:(in Italian)
5073:
5064:
5052:. Retrieved
5050:(in Italian)
5047:
5038:
5026:. Retrieved
5024:(in Italian)
5021:
5012:
5004:
5000:
4995:
4987:
4982:
4970:. Retrieved
4966:
4957:
4945:. Retrieved
4940:
4931:
4919:. Retrieved
4915:
4905:
4896:
4884:
4875:
4866:
4858:
4853:
4841:. Retrieved
4837:Deloitte.com
4836:
4823:
4811:. Retrieved
4806:
4796:
4784:. Retrieved
4779:
4754:. Retrieved
4749:
4739:
4730:
4720:
4708:. Retrieved
4704:
4695:
4678:
4668:
4659:
4650:
4641:
4631:
4619:. Retrieved
4615:the original
4605:
4596:
4587:
4575:. Retrieved
4571:the original
4561:
4552:
4542:
4528:
4519:
4510:
4498:. Retrieved
4494:
4485:
4473:. Retrieved
4468:
4459:
4447:. Retrieved
4442:
4433:
4421:. Retrieved
4416:
4407:
4395:. Retrieved
4390:
4380:
4368:. Retrieved
4363:
4354:
4346:Toronto Star
4345:
4336:
4324:. Retrieved
4319:
4310:
4298:. Retrieved
4294:the original
4283:
4271:. Retrieved
4266:
4257:
4245:. Retrieved
4241:
4231:
4222:
4196:. Retrieved
4187:
4154:
4150:
4128:
4118:
4109:
4100:
4086:
4062:. Retrieved
4058:
4028:
4009:Henry George
3980:Kingman Reef
3965:
3943:Cook Islands
3778:
3757:
3748:
3733:
3721:
3712:
3703:
3694:
3669:
3602:(SDLT) is a
3598:
3594:
3586:
3575:
3570:
3558:
3556:
3530:
3529:
3520:
3519:
3508:
3500:
3489:
3488:
3483:
3482:
3474:
3466:
3458:
3454:
3446:
3443:
3406:
3393:
3384:
3380:
3334:
3325:
3316:
3313:Co-ownership
3307:
3298:
3289:
3284:
3282:
3273:
3269:
3266:
3256:
3252:
3250:
3241:Transnistria
3238:
3235:Transnistria
3224:
3203:
3199:
3195:
3192:
3176:
3169:
3161:
3158:
3150:
3135:
3125:
3115:
3104:
3096:
3088:
3082:
3081:
3056:
3055:
3051:
3048:
3042:
3021:Transfer Tax
3020:
3013:
3009:
3005:
2997:
2988:
2979:
2975:
2960:
2901:/Departments
2695:
2678:
2651:
2627:
2608:
2606:
2597:
2585:
2581:
2580:
2573:
2569:
2568:
2555:East Germany
2551:West Germany
2540:
2536:
2535:
2531:
2527:
2526:
2519:
2500:
2496:
2495:
2487:
2482:
2477:photovoltaic
2461:
2444:
2440:
2439:
2435:
2431:
2428:
2410:
2406:
2405:
2394:usufructuary
2387:
2383:
2379:
2378:
2345:
2342:
2338:
2337:
2311:
2300:
2296:
2295:
2293:
2289:
2285:
2281:
2277:
2261:
2248:municipality
2236:
2209:
2200:
2185:
2176:corporations
2133:
2126:
2108:
2100:Saskatchewan
2093:
2064:Saskatchewan
2027:
2015:
2004:
1997:
1990:
1983:
1977:
1970:
1962:
1959:
1955:
1952:
1921:
1895:
1891:
1883:
1836:
1833:millage rate
1832:
1820:
1818:
1807:
1801:
1793:
1782:
1770:
1762:imputed rent
1747:
1739:municipality
1724:
1715:
1704:property tax
1703:
1701:
1583:South Africa
1178:Joel Slemrod
885:
851:Hypothecated
819:Sugary drink
693:Expatriation
572:
490:Double Irish
453:Black market
298:Proportional
247:Laffer curve
232:Price effect
36:
7609:Urban decay
7463:Buyer agent
7285:Foreclosure
7280:Encumbrance
7153:Arable land
7065:Puerto Rico
7013:By location
6988:Real estate
6813:Das Kapital
6700:progressive
6690:inheritance
6613:Land reform
6387:real estate
6362:Land tenure
6350:Inheritance
6278:anticommons
6214:Law of rent
6194:Game theory
6124:Information
6104:Common land
6001:Cooperative
5547:MoneyHelper
5445:hmrc.gov.uk
5198:(in Czech).
5159:(in Czech).
5130:22 February
5105:22 February
4621:16 December
4577:16 December
4042:inheritance
3810:Middle East
3567:Council Tax
3543:Council Tax
3350:and Košice,
3304:Declaration
3291:or Košice.
3247:Netherlands
3239:The law in
2352:greenhouses
2325:Work of art
2172:individuals
2148:home buyers
1870:44% of the
1750:real estate
1598:Switzerland
1563:Philippines
1538:New Zealand
1533:Netherlands
1173:Ronen Palan
916:User charge
735:Value-added
700:Consumption
612:Swiss Leaks
500:Single Malt
438:Tax shelter
428:Tax evasion
387:Tax farming
372:Tax shelter
288:Progressive
252:Optimal tax
153:Tax amnesty
148:Tax holiday
106:Tax bracket
91:Tax revenue
7703:Categories
7564:Green belt
7437:Remortgage
7221:Relocation
7020:Bangladesh
6944:by country
6906:Adam Smith
6793:John Locke
6457:indigenous
6452:aboriginal
6372:alienation
6067:indigenous
6057:Intangible
5971:Collective
4897:www.gov.ie
4876:revenue.ie
4839:. Deloitte
4828:Deloitte.
4710:27 January
4417:Alberta.ca
4320:Ontario.ca
4242:ato.gov.au
4157:: 104079.
4078:References
4038:net wealth
3844:Mauritania
3551:See also:
3348:Bratislava
3181:or in the
3166:Luxembourg
3103:) and the
2738:ptaxportal
2615:income tax
2220:1.25
2192:homebuyers
2140:$ 2million
1878:See also:
1868:determines
1847:per year.
1825:percentage
1708:percentage
1508:Kazakhstan
1393:Bangladesh
1388:Azerbaijan
1321:By country
1278:Temple tax
1248:Church tax
1131:ATA Carnet
1116:Free trade
1111:Tariff war
1039:Tax treaty
925:Congestion
866:Land value
757:Eco-tariff
725:Television
681:Solidarity
661:Ad valorem
521:Tax havens
352:Tax shield
347:Tax refund
315:Collection
293:Regressive
168:Tax reform
32:Wealth tax
7549:Filtering
7539:Companies
7458:Appraiser
7339:Severance
7035:Indonesia
6807:Karl Marx
6608:Land Back
6559:Enclosure
6542:biopiracy
6480:Bergregal
6462:squatting
6236:Ownership
6150:Commodity
6129:Knowledge
6040:By nature
5996:Customary
5986:Community
5599:4 October
5429:. GOV.UK.
4469:gov.mb.ca
4364:gov.bc.ca
4300:8 January
4273:8 January
4247:8 January
4198:4 October
4179:213155707
4171:0047-2727
3864:Greenland
3789:East Asia
3763:Criticism
3724:New World
3559:ownership
3502:Plusvalia
3494:Plusvalia
3451:Penalties
3390:Sanctions
3218:authority
3155:Lithuania
3006:buildings
2818:Ahmedabad
2797:Hyderabad
2776:Bangalore
2691:panchayat
2625:instead.
2603:Hong Kong
2417:cadastral
2350:Land and
2279:removal.
2216:$ 750,000
2136:$ 200,000
2050:Vancouver
1949:Australia
1773:appraisal
1733:or other
1712:per mille
1588:Sri Lanka
1553:Palestine
1513:Lithuania
1478:Indonesia
1463:Hong Kong
1383:Australia
1373:Argentina
1241:Religious
1029:Spahn tax
1024:Tobin tax
881:Pigouvian
799:Cigarette
772:Severance
705:Departure
513:Locations
466:Corporate
448:Smuggling
216:Economics
138:Tax shift
133:Deduction
123:Exemption
18:Mill rate
7639:Category
7544:Eviction
7488:Landlord
7290:Land law
7055:Pakistan
6999:Property
6934:Property
6827:The Gift
6726:key work
6721:Scholars
6705:property
6662:spousal
6628:Poaching
6564:Eviction
6508:riparian
6469:Littoral
6377:easement
6355:executor
6326:literary
6251:usufruct
6199:Georgism
6079:Tangible
6074:Personal
5981:Communal
5964:By owner
5957:Property
5579:ncsl.org
5355:20 April
5330:20 April
5308:22 April
5080:19 April
5054:19 April
5028:19 April
4972:19 April
4947:19 April
4921:19 April
4843:11 March
4813:11 March
4786:11 March
4756:11 March
4500:18 April
4052:" (see:
3999:Georgism
3993:See also
3728:Plymouth
3673:counties
3571:resident
3366:regions,
3279:Slovakia
3263:Portugal
3172:communes
3070:usufruct
2576:§3 GrSTG
2507:§2 GrStG
2319:Parkings
2212:$ 13,000
2122:Montreal
2071:Manitoba
1841:$ 50,000
1764:, and a
1743:property
1718:) is an
1608:Tanzania
1573:Portugal
1548:Pakistan
1428:Colombia
1408:Bulgaria
1273:Leibzoll
1150:Academic
1143:Research
966:Windfall
906:Turnover
886:Property
836:Georgist
782:Stumpage
777:Steering
762:Landfill
742:Dividend
666:Aviation
656:Per unit
651:Indirect
342:Tax lien
278:Tax rate
257:Theories
111:Flat tax
74:Policies
48:Taxation
7652:Commons
7569:Indices
7451:Parties
7250:Closing
7194:Sectors
6742:The Law
6648:Slavery
6474:Mineral
6442:Hunting
6435:pannage
6430:Grazing
6415:Fishing
6301:Acequia
6268:Rivalry
6256:women's
6114:Digital
6096:Commons
6031:Unowned
6006:Private
5823:"Palau"
5556:8 March
4129:Haaretz
4032:In the
3982:in the
3903:Oceania
3681:schools
3463:Payment
3230:Moldova
3179:Benelux
3147:Jamaica
3095:), the
2951:Ireland
2859:Kolkata
2838:Chennai
2804:(GHMC)
2783:(BBMP)
2705:cities
2702:serial
2492:Germany
2479:sources
2264:mosques
2252:commune
2244:US$ 40K
2240:US$ 40K
2144:15% tax
2110:Ontario
2104:Toronto
2096:Alberta
2057:Alberta
2039:Toronto
2035:Ontario
1888:Armenia
1845:$ 1,000
1829:per mil
1737:, or a
1716:millage
1628:Uruguay
1528:Namibia
1523:Morocco
1488:Ireland
1468:Iceland
1453:Germany
1443:Finland
1438:Denmark
1433:Croatia
1378:Armenia
1368:Algeria
1363:Albania
1010:(CCCTB)
876:Payroll
831:General
824:Tobacco
794:Alcohol
730:Tourist
676:Landing
408:General
143:Tax cut
101:Tax law
7657:
7644:
7631:
7589:People
7523:Tenant
7349:Zoning
7070:Russia
7060:Panama
7045:Turkey
7025:Canada
6623:Piracy
6575:Farhud
6403:Rights
6344:Huerta
6316:Estate
6138:Theory
6119:Global
6021:Social
6011:Public
5976:Common
5595:. 2009
4752:. GTAI
4744:GTAI.
4660:sii.cl
4475:6 July
4449:6 July
4423:6 July
4397:6 July
4370:6 July
4326:6 July
4177:
4169:
3974:, the
3968:Alaska
3953:
3940:
3927:
3914:
3894:
3881:
3870:Europe
3861:
3841:
3830:Africa
3824:Kuwait
3821:
3800:
3658:
3654:
3650:
3646:
3642:
3638:
3634:
3630:
3398:Sweden
3023:: The
2934:Jaipur
2866:(KMC)
2845:(GCC)
2825:(AMC)
2762:(MCD)
2730:(BMC)
2723:Mumbai
2594:Greece
2307:census
2274:France
2083:Québec
2012:Canada
1967:Brazil
1797:Israel
1731:county
1603:Taiwan
1593:Sweden
1578:Russia
1568:Poland
1543:Norway
1493:Israel
1458:Greece
1448:France
1418:Canada
1403:Brazil
1398:Bhutan
1293:Kharaj
1201:(ITEP)
1104:Export
1099:Import
1094:Tariff
1084:Custom
976:Wealth
901:Surtax
896:Single
871:Luxury
856:Income
789:Excise
752:Carbon
646:Direct
533:(OFCs)
486:(BEPS)
198:Unions
128:Credit
7532:Other
7305:Lease
7094:Types
7050:Kenya
7040:Italy
7030:China
6712:Theft
6498:Water
6392:title
6321:legal
6309:Ejido
6047:Croft
6026:State
5991:Crown
5898:9 May
5876:9 May
5762:(PDF)
5755:(PDF)
5575:(PDF)
5003:, in
4893:(PDF)
4833:(PDF)
4687:(PDF)
4175:S2CID
4064:5 May
4020:Notes
3917:Palau
3897:Malta
3477:Spain
3471:Spain
2991:Italy
2985:Italy
2880:Surat
2755:Delhi
2740:.mcgm
2675:India
2668:Rates
2619:rates
2503:GrStG
2258:Egypt
2233:Chile
2222:acres
2168:fines
1518:Malta
1503:Japan
1498:Italy
1473:India
1423:China
1308:Zakat
1303:Nisab
1298:Khums
1288:Jizya
1263:Tithe
1258:Teind
1219:(TJN)
1205:Oxfam
1077:Trade
720:Stamp
715:Sales
710:Hotel
639:Types
7270:Deed
6695:poll
6678:wage
6447:Land
6331:real
6084:real
6016:Self
5900:2017
5878:2017
5601:2010
5558:2023
5520:2015
5495:2015
5452:2015
5357:2024
5332:2024
5310:2023
5132:2016
5107:2016
5082:2024
5056:2024
5030:2024
4974:2024
4949:2024
4923:2024
4845:2023
4815:2023
4788:2023
4758:2023
4712:2017
4623:2016
4579:2016
4502:2022
4477:2020
4451:2020
4425:2020
4399:2020
4372:2020
4328:2020
4302:2018
4275:2018
4249:2018
4200:2010
4167:ISSN
4066:2021
4048:and
4046:gift
4034:OECD
3563:OECD
3545:and
3136:TARI
3126:TASI
3105:TARI
3097:TASI
3012:and
2914:Pune
2897:.gov
2869:Yes
2848:Yes
2807:Yes
2786:Yes
2765:Yes
2742:.gov
2733:Yes
2621:and
2415:The
2158:and
2098:and
1837:mill
1819:The
1779:Type
1729:, a
1558:Peru
1483:Iran
1225:(US)
1213:(US)
1207:(UK)
1089:Duty
944:Toll
939:GNSS
935:Road
930:Fuel
841:Gift
809:Meat
505:CAIA
283:Flat
7231:Law
6685:Tax
6410:Air
4159:doi
4155:185
4044:or
3978:or
3966:In
3771:An
3516:it.
3116:IMU
3089:IMU
2989:In
2930:10
2899:.in
2893:www
2744:.in
2682:ARV
2509:):
2150:in
2081:In
2069:In
2062:In
2055:In
2044:In
2033:In
1864:GDP
1835:or
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920:fee
911:Use
814:Sin
804:Fat
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