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463 - Property taxation and enhanced tax administration in challenging times

Author(s): Christian Gayer, European Commission and Gilles Mourre, European Commission

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The proceedings gather together the views of academics, national policy-makers and international institutions on two topical issues of great policy-relevance at the current juncture, i.e. housing taxation and tax governance. The part on housing taxation touches upon different aspects of housing taxation and their characteristics with respect to economic efficiency/distortions, macroeconomic (de-)stabilisation and equity/distributional considerations. The part on tax governance discusses the main avenues in fostering voluntary tax compliance, improving tax administration efficiency, reducing compliance costs and complexity and safeguarding effective tax auditing and enforcement.

(European Economy. Economic Papers 463. October 2012. Brussels. PDF. 78pp. Tab. Graph. Ann. Free.)

KC-AI-12-463-EN-N (online)
ISBN ISBN 978-92-79-22984-8 (online)
doi: 10.2765/27310 (online)

JEL classification: E62,H24,H26

Economic Papers are written by the staff of the Directorate-General for Economic and Financial Affairs, or by experts working in association with them. The Papers are intended to increase awareness of the technical work being done by staff and to seek comments and suggestions for further analysis. The views expressed are the author’s alone and do not necessarily correspond to those of the European Commission.

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