ISBN: | 9783319626703 (hbk.) : |
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ISBN: | 3319626701 (hbk.) |
编目源: | YDX YDX N$T EBLCP N$T |
个人名称: | Sam, Marco. |
题名: | Property tax in BRICS megacities : local government financing and financial sustainability / Marco Sam. |
索书号: | F812.42/S187E |
出版发行项: | Bonn : Springer Verlag, 2017. |
载体形态: | xiii, 220 p. : ill. (some col.) ; 24 cm. |
书目附注: | Includes bibliographical references. |
格式化内容附注: | Preface; References; Contents; List of Figures; List of Tables; Chapter 1: Introduction; 1.1 Research Approach; 1.2 Range of Megacities Considered; 1.3 Fundamental Terminology; References; Chapter 2: Theoretical Insight on the Property Tax; 2.1 Theoretical Background; 2.1.1 The Property Tax as Decentralized Tax; 2.1.2 Incidence of the Property Tax; 2.1.3 Local Finance Criteria for a Rational Decentralized Tax; 2.2 Stylized Facts of the Property Tax; 2.2.1 Property Tax Base; 2.2.2 Exemptions and Exclusions; 2.2.3 Property Tax Assessment; 2.2.4 Tax Rates. |