OECD Fiscal Federalism Studies Making Property Tax Reform Happen in China A Review of Property Tax Design and Reform Experiences in OECD Countries

This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis. A set of good principles and options for reforming recurrent taxes on immovable property based on the latest experience of property tax reforms a...