메뉴 건너뛰기




Volumn 22, Issue 4, 2004, Pages 495-521

Value-based property taxation: Options for Hungary

Author keywords

[No Author keywords available]

Indexed keywords

LOCAL GOVERNMENT; PROPERTY MARKET; PUBLIC SPENDING; TAX SYSTEM; URBAN ECONOMY;

EID: 4644244931     PISSN: 0263774X     EISSN: None     Source Type: Journal    
DOI: 10.1068/c0132     Document Type: Article
Times cited : (11)

References (66)
  • 1
    • 0004194348 scopus 로고
    • ACIR, Advisory Committee for Intergovernmental Relations, Washington, DC
    • ACIR, 1992 Significant Features of Fiscal Federalism Advisory Committee for Intergovernmental Relations, Washington, DC
    • (1992) Significant Features of Fiscal Federalism
  • 2
    • 4644227059 scopus 로고    scopus 로고
    • Land taxes versus property taxes in developing and transition countries
    • Ed. D Netzer, Lincoln Institute of Land Policy, Cambridge, MA
    • Bahl R W, 1998, "Land taxes versus property taxes in developing and transition countries", in Land Value Taxation: Can It and Will It Work Today Ed. D Netzer (Lincoln Institute of Land Policy, Cambridge, MA ) pp 141-171
    • (1998) Land Value Taxation: Can it and Will it Work Today , pp. 141-171
    • Bahl, R.W.1
  • 4
    • 0001168723 scopus 로고
    • Threading the fiscal labyrinth: Some issues in fiscal decentralisation
    • Bird R M, 1993, "Threading the fiscal labyrinth: some issues in fiscal decentralisation" National Tax Journal 46 207-227
    • (1993) National Tax Journal , vol.46 , pp. 207-227
    • Bird, R.M.1
  • 9
    • 0038897245 scopus 로고    scopus 로고
    • Constraints on Provincial and Municipal Borrowing in Canada: Markets, Rules and Norms
    • Bird R M, Tassonyi A T, 2001, "Constraints on provincial and municipal borrowing in Canada: markets, rules and norms" Canadian Public Administration 44 84-109
    • (2001) Canadian Public Administration , vol.44 , pp. 84-109
    • Bird, R.M.1    Tassonyi, A.T.2
  • 10
    • 4644268968 scopus 로고
    • WPS 869, The International Bank for Reconstruction and Development, The World Bank, Washington
    • Bird R M, Wallich C I, 1992, "Financing local government in Hungary", WPS 869, The International Bank for Reconstruction and Development, The World Bank, Washington
    • (1992) Financing Local Government in Hungary
    • Bird, R.M.1    Wallich, C.I.2
  • 11
    • 3543021287 scopus 로고    scopus 로고
    • Source vs. residence-based taxation in the European Union: The wrong question?
    • Ed. S Cnossen, Oxford University Press, Oxford
    • Bird R M, Wilkie J S, 2000, "Source vs. residence-based taxation in the European Union: the wrong question?", in Taxing Capital Income in the European Union Ed. S Cnossen (Oxford University Press, Oxford) pp 78-109
    • (2000) Taxing Capital Income in the European Union , pp. 78-109
    • Bird, R.M.1    Wilkie, J.S.2
  • 12
    • 4644268968 scopus 로고
    • Financing local government in Hungary
    • Eds R M Bird, R D Ebel, C I Wallich The International Bank for Reconstruction and Development/The World Bank, Washington, DC
    • Bird R M, Wallich C I, Peteri G, 1995, "Financing local government in Hungary", in Decentralization of the Socialist State Eds R M Bird, R D Ebel, C I Wallich (The International Bank for Reconstruction and Development/The World Bank, Washington, DC) pp 69-112
    • (1995) Decentralization of the Socialist State , pp. 69-112
    • Bird, R.M.1    Wallich, C.I.2    Peteri, G.3
  • 13
    • 0040360176 scopus 로고    scopus 로고
    • 3rd edition, Canadian Tax Foundation, 1200-595 Bay Street, Toronto M5G 2N5
    • Boadway R M, Kitchen H M, 1999 Canadian Tax Policy 3rd edition, Canadian Tax Foundation, 1200-595 Bay Street, Toronto M5G 2N5
    • (1999) Canadian Tax Policy
    • Boadway, R.M.1    Kitchen, H.M.2
  • 15
  • 17
    • 0031521379 scopus 로고    scopus 로고
    • The effect of property tax limitation measures on local government fiscal behavior
    • Dye R F, McGuire T J, 1997, "The effect of property tax limitation measures on local government fiscal behavior" Journal of Public Economics 66 469-487
    • (1997) Journal of Public Economics , vol.66 , pp. 469-487
    • Dye, R.F.1    McGuire, T.J.2
  • 18
    • 4644263116 scopus 로고    scopus 로고
    • Sorting out intergovernmental roles and responsibilities in the Hungarian transition
    • Eds L Bokros, J-J Dethier, The International Bank for Reconstruction and Development/The World Bank, Washington, DC
    • Ebel R, Varfalvi I, Varga S, 1998, "Sorting out intergovernmental roles and responsibilities in the Hungarian transition", in Public Finance Reform during the Transition Eds L Bokros, J-J Dethier (The International Bank for Reconstruction and Development/The World Bank, Washington, DC) pp 424-446
    • (1998) Public Finance Reform during the Transition , pp. 424-446
    • Ebel, R.1    Varfalvi, I.2    Varga, S.3
  • 19
    • 34248518422 scopus 로고    scopus 로고
    • European Commission, Office for Official Publications of the European Union, Luxembourg
    • European Commission, 2000 Tax Policy in the European Union (Office for Official Publications of the European Union, Luxembourg)
    • (2000) Tax Policy in the European Union
  • 21
    • 4644232118 scopus 로고    scopus 로고
    • Size of local government, local democracy and local service delivery in Hungary
    • Ed. P Swianiewicz, Local Government and Public Service Reform Initiative, Open Society Institute, Budapest
    • Fekete E, Lados M, Pfeil E, Szoboszlai Z, 2002, "Size of local government, local democracy and local service delivery in Hungary", in Consolidation or Fragmentation? The Size of Local Governments in Central and Eastern Europe Ed. P Swianiewicz, Local Government and Public Service Reform Initiative, Open Society Institute, Budapest, pp 31-100
    • (2002) Consolidation or Fragmentation? The Size of Local Governments in Central and Eastern Europe , pp. 31-100
    • Fekete, E.1    Lados, M.2    Pfeil, E.3    Szoboszlai, Z.4
  • 23
    • 1642345868 scopus 로고    scopus 로고
    • Municipal corporations, homeowners and the benefit view of the property tax
    • Ed. W S Oates, Lincoln Institute, Cambridge, M A
    • Fischel W A, 2001, "Municipal corporations, homeowners and the benefit view of the property tax", in Property Taxation and Local Government and Finance Ed. W S Oates (Lincoln Institute, Cambridge, M A) pp 33-78
    • (2001) Property Taxation and Local Government and Finance , pp. 33-78
    • Fischel, W.A.1
  • 24
    • 85069009751 scopus 로고    scopus 로고
    • Local revenues and policy implications
    • Budapest, Hungary, March 1999; copy available from The Urban Institute, Washington, DC
    • Garzon H, 1998, "Local revenues and policy implications", paper presented to the The Six-City Seminar, Budapest, Hungary, March 1999; copy available from The Urban Institute, Washington, DC
    • (1998) The Six-City Seminar
    • Garzon, H.1
  • 26
    • 4644312752 scopus 로고    scopus 로고
    • IAAO, International Association of Assessing Officers
    • IAAO, 1997, "Standard on property tax policy", International Association of Assessing Officers; http://www.iaao.org
    • (1997) Standard on Property Tax Policy
  • 33
    • 85069017951 scopus 로고    scopus 로고
    • Local tax base endogeneity and tax competition: A consideration of the Greater Toronto Area
    • copy available from the authors
    • Locke W, Tassonyi A, 1996, "Local tax base endogeneity and tax competition: a consideration of the Greater Toronto Area", prepared for the Canadian Economics Association 1996 Annual Meeting; copy available from the authors
    • (1996) The Canadian Economics Association 1996 Annual Meeting
    • Locke, W.1    Tassonyi, A.2
  • 36
    • 4644255530 scopus 로고    scopus 로고
    • The benefit view and the new view: Where do we stand, twenty-five years into the debate?
    • Ed. W E Oates, Lincoln Institute, Cambridge, MA
    • Nechyba T J, 2001, "The benefit view and the new view: where do we stand, twenty-five years into the debate?", in Property Taxation and Local Government and Finance Ed. W E Oates (Lincoln Institute, Cambridge, MA) pp 113-122
    • (2001) Property Taxation and Local Government and Finance , pp. 113-122
    • Nechyba, T.J.1
  • 37
    • 0041849758 scopus 로고    scopus 로고
    • Fiscal competition or harmonization? Some reflections
    • Oates W E, 2001a, "Fiscal competition or harmonization? Some reflections" National Tax Journal 54(3) 507-512
    • (2001) National Tax Journal , vol.54 , Issue.3 , pp. 507-512
    • Oates, W.E.1
  • 38
    • 17144413512 scopus 로고    scopus 로고
    • Property taxation and local government finance: An overview and some reflections
    • Ed. W E Oates, Lincoln Institute, Cambridge, MA
    • Oates W E, 2001b, "Property taxation and local government finance: an overview and some reflections", in Property Taxation and Local Government and Finance Ed. W E Oates (Lincoln Institute, Cambridge, MA) pp 21-32
    • (2001) Property Taxation and Local Government and Finance , pp. 21-32
    • Oates, W.E.1
  • 44
    • 85079002691 scopus 로고    scopus 로고
    • Local property taxation in Hungary
    • Ed. W McCluskey, Ashgate, Aldershot, Hants
    • Peteri G, Lados M, 1999, "Local property taxation in Hungary", in Property Tax: An International Comparative Review Ed. W McCluskey (Ashgate, Aldershot, Hants) pp 419-439
    • (1999) Property Tax: an International Comparative Review , pp. 419-439
    • Peteri, G.1    Lados, M.2
  • 46
    • 0346156162 scopus 로고    scopus 로고
    • The effect of tax and expenditure limitation on the revenue structure of local government, 1962-87
    • Shadbegian R J, 1999, "The effect of tax and expenditure limitation on the revenue structure of local government, 1962-87" National Tax Journal 52(2) 221-237
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 221-237
    • Shadbegian, R.J.1
  • 47
    • 85069029645 scopus 로고    scopus 로고
    • The future of the property tax: A political economy perspective
    • 12 April
    • Sheffrin S M, 1999a, "The future of the property tax: a political economy perspective" State Tax Notes 12 April, 1225-1231
    • (1999) State Tax Notes , pp. 1225-1231
    • Sheffrin, S.M.1
  • 48
    • 4644248090 scopus 로고    scopus 로고
    • 'Worst tax', local options and proposition 13
    • 27 December
    • Sheffrin S M, 1999b, "'Worst tax', local options and proposition 13" State Tax Notes 27 December, 1721-1723
    • (1999) State Tax Notes , pp. 1721-1723
    • Sheffrin, S.M.1
  • 49
    • 84977892015 scopus 로고    scopus 로고
    • An analysis of acquisition value property tax assessment for homesteaded property
    • Sjoquist D L, Pandey L, 2001, "An analysis of acquisition value property tax assessment for homesteaded property" Public Budgeting and Finance 21(4) 1-17
    • (2001) Public Budgeting and Finance , vol.21 , Issue.4 , pp. 1-17
    • Sjoquist, D.L.1    Pandey, L.2
  • 50
    • 0347721883 scopus 로고    scopus 로고
    • Economics of scale in property tax assessment
    • Sjoquist D L, Walker M B, 1999, "Economics of scale in property tax assessment" National Tax Journal 52(2) 207-220
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 207-220
    • Sjoquist, D.L.1    Walker, M.B.2
  • 51
    • 85069028872 scopus 로고    scopus 로고
    • Understanding the evolution of property tax policy
    • 34th Annual National Workshop Canadian Property Tax Association Inc. Ottawa; copy available from Enid Slack Consulting, 34 King Street E, Suite 640, Toronto, M5G 2X8
    • Slack E, 2000, "Understanding the evolution of property tax policy", paper presented for 2001-A Property Tax Odyssey, 34th Annual National Workshop Canadian Property Tax Association Inc. Ottawa; copy available from Enid Slack Consulting, 34 King Street E, Suite 640, Toronto, M5G 2X8
    • (2000) 2001-A Property Tax Odyssey
    • Slack, E.1
  • 52
    • 4644317714 scopus 로고    scopus 로고
    • Property tax reform in Ontario: What have we learned?
    • Slack E, 2002, "Property tax reform in Ontario: what have we learned?" Canadian Tax Journal 50(2) 576-585
    • (2002) Canadian Tax Journal , vol.50 , Issue.2 , pp. 576-585
    • Slack, E.1
  • 53
    • 0039435156 scopus 로고    scopus 로고
    • Tax competition, income differentials and public services
    • Smith E, Webb T J, 2001, "Tax competition, income differentials and public services" International Tax and Public Finance 8(5/6) 675-692
    • (2001) International Tax and Public Finance , vol.8 , Issue.5-6 , pp. 675-692
    • Smith, E.1    Webb, T.J.2
  • 54
    • 0038855203 scopus 로고    scopus 로고
    • The changing property tax and state-local relations
    • Sokolow A D, 1998, "The changing property tax and state-local relations" Publius: The Journal of Federalism 28(1) 165-187
    • (1998) Publius: The Journal of Federalism , vol.28 , Issue.1 , pp. 165-187
    • Sokolow, A.D.1
  • 55
    • 0005723333 scopus 로고    scopus 로고
    • The changing property tax in the West: State centralization of local finances
    • Sokolow A D, 2000, "The changing property tax in the West: state centralization of local finances" Public Budgeting and Finance 20(1) 85-104
    • (2000) Public Budgeting and Finance , vol.20 , Issue.1 , pp. 85-104
    • Sokolow, A.D.1
  • 56
    • 4644307951 scopus 로고    scopus 로고
    • Pennsylvania's local property tax
    • 4 June
    • Strauss R P, 2001, "Pennsylvania's local property tax" State Tax Notes 4 June, pages 1963-1983
    • (2001) State Tax Notes , pp. 1963-1983
    • Strauss, R.P.1
  • 58
    • 4644339015 scopus 로고    scopus 로고
    • Methods and techniques of managing decentralization reforms in Hungary
    • Ed. G Peteri, Local Government and Public Service Reform Initiative, Open Society Institute, Budapest, Hungary
    • Szegvari P, 2002, "Methods and techniques of managing decentralization reforms in Hungary", in Mastering Decentralization and Public Administration Reforms in Central and Eastern Europe Ed. G Peteri (Local Government and Public Service Reform Initiative, Open Society Institute, Budapest, Hungary, pp 137-162
    • (2002) Mastering Decentralization and Public Administration Reforms in Central and Eastern Europe , pp. 137-162
    • Szegvari, P.1
  • 60
    • 85069014194 scopus 로고    scopus 로고
    • The Economist, 14 September
    • The Economist 2002b, "Finance in Eastern Europe", 14 September, page 50
    • (2002) Finance in Eastern Europe , pp. 50
  • 61
    • 85069012560 scopus 로고    scopus 로고
    • The Economist, 21 August
    • The Economist 2003, "House party", 21 August, page 58
    • (2003) House Party , pp. 58
  • 62
    • 4644277837 scopus 로고
    • Political sensitivity versus economic sensibility: A tale of two property taxes
    • Canadian Tax Paper 66, Eds W R Thirsk, J Whalley, Canadian Tax Foundation, Toronto
    • Thirsk W R, 1982, "Political sensitivity versus economic sensibility: a tale of two property taxes", in Tax Policy Options in the 1980's Canadian Tax Paper 66, Eds W R Thirsk, J Whalley (Canadian Tax Foundation, Toronto) pp 384-401
    • (1982) Tax Policy Options in the 1980's , pp. 384-401
    • Thirsk, W.R.1
  • 64
    • 0346838278 scopus 로고    scopus 로고
    • Theories of tax competition
    • Wilson J D, 1999, "Theories of tax competition" National Tax Journal 52(2) 269-304
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 269-304
    • Wilson, J.D.1
  • 65
    • 85069015455 scopus 로고    scopus 로고
    • Hungary's twisted land market
    • World Bank, March-April
    • World Bank, 2002, "Hungary's twisted land market" Transition March-April, number 10
    • (2002) Transition , vol.10
  • 66
    • 4644318964 scopus 로고    scopus 로고
    • Reflections on the new view and the benefit view of the property tax
    • Ed. W E Oates, Lincoln Institute, Cambridge, MA
    • Zodrow G R, 2001, "Reflections on the new view and the benefit view of the property tax", in Property Taxation and Local Government and Finance Ed. W E Oates (Lincoln Institute, Cambridge, MA) pp 79-112
    • (2001) Property Taxation and Local Government and Finance , pp. 79-112
    • Zodrow, G.R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.