Non-fiscal incentives and challenges of property tax reform in Poland
Non-fiscal incentives and challenges of property tax reform in Poland

Summary/Abstract: In the paper we discuss the significance of the research, with reference to the ongoing debate in Poland about the property tax system and its possible reform towards ad valorem model. We focus on two major non-fiscal issues: (i) economic and spatial efficiency, (ii) equity and fairness. Prior research identified several flaws of value-based property systems related to economic and spatial efficiency and equity and fairness of value based property tax system, nevertheless, we found that areabased property tax systems are also far from being optimal. We conclude that there is a considerable gap in economic research concerning area-based property tax systems.

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