@article{ART000938846},
author={Min, Tae-Wook},
title={Property Tax Systems},
journal={Public Land Law Review},
issn={1226-251X},
year={2004},
volume={21},
pages={209-228}
TY - JOUR
AU - Min, Tae-Wook
TI - Property Tax Systems
JO - Public Land Law Review
PY - 2004
VL - 21
IS - null
PB - Korean Public Land Law Association
SP - 209
EP - 228
SN - 1226-251X
AB - The first requisites for property tax system is that it should distribute tax burdens fairly among taxpayers. Tax equity is most achieved when market value is the basis of the property tax. When there are separate taxes on land and on buildings, it is difficult in practice to estimate the market value of each component accurately. So tax on land and tax on buildings should be integrated one tax and assessed as one good by market value. Then tax rates and tax basis can be simple, that is one of major goals for which taxlaw pursues. And to reconcile revenue surplus or deficit among municipalities, an amendment of revenue sharing is needed.
KW -
DO -
UR -
ER -
Min, Tae-Wook. (2004). Property Tax Systems. Public Land Law Review, 21, 209-228.
Min, Tae-Wook. 2004, "Property Tax Systems", Public Land Law Review, vol.21, pp.209-228.
Min, Tae-Wook "Property Tax Systems" Public Land Law Review 21 pp.209-228 (2004) : 209.
Min, Tae-Wook. Property Tax Systems. 2004; 21 209-228.
Min, Tae-Wook. "Property Tax Systems" Public Land Law Review 21(2004) : 209-228.
Min, Tae-Wook. Property Tax Systems. Public Land Law Review, 21, 209-228.
Min, Tae-Wook. Property Tax Systems. Public Land Law Review. 2004; 21 209-228.
Min, Tae-Wook. Property Tax Systems. 2004; 21 209-228.
Min, Tae-Wook. "Property Tax Systems" Public Land Law Review 21(2004) : 209-228.
