An International Survey of Taxes on Land and Buildings
An International Survey of Taxes on Land and Buildings
复制标题
国际土地和建筑物税调查
DOI：
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发表时间：
1994
期刊：
影响因子：
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通讯作者：
Jane H. Malme
中科院分区：
文献类型：
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作者：
Joan M. Youngman;Jane H. Malme
这项调查是经合发组织和林肯土地政策研究所在国际估价干事协会的支持下共同努力发起的。这项调查有两个目的，一是简要介绍14个国家的财产税，二是对这些不同司法管辖区财产税的主要特点进行比较分析。
This survey was initiated by a joint effort of the OECD and the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers. The survey has the two-fold purpose of providing a concise introduction to property taxation in 14 countries, as well as presenting a comparative analysis of the major features of property taxes in these diverse jurisdictions.