On Positions of Real Estate Taxes in Local Government Finance of OECD Countries
Wang Shuhua;National Academy of Economic Strategy, CASS;
By analyzing the data of real estate tax of OECD countries, this paper aims to find out the position of real estate tax in these countries' local taxation and financial expenditures. The changes of the position from 2003 to 2012 also need to be analyzed. The findings include: First, there is discrepancy over the position of real estate tax in different OECD countries. But from 2003 to 2012, the position of real estate tax has barely changed in the local taxation of each country. Second, the proportion of real estate tax is far less significant than other taxes in local taxation. In most OECD countries, the proportion shown in the first finding only accounts for half of that of the second finding.
【CateGory Index】： F811.4