Autori
Lattarulo, Patrizia
Agnoletti, Chiara
Ferretti, Claudia
Bocci, Chiara

Titolo
The Revaluation of Base Values in Property Tax: Simulations for Tuscany
Periodico
Scienze regionali
Anno: 2020 - Fascicolo: 2 - Pagina iniziale: 227 - Pagina finale: 248

This study estimates the possible tax-revenue and distributive effects deriving from the revaluation of the real estate values on which property taxation is based. In many European countries, the main revenue of municipalities comes from property taxation, housing being considered the preferred tax base for financing local service supply. However, the updating of property values is a highly controversial issue, and its role is not always properly understood in policy. As a matter of fact, it is an important tool of economic policy, since whether or not to implement it may have important implications. The impacts of public policies in this area can be assessed through the information on real estate available from the Land Registry. The resulting simulations suggest that a new assessment of the tax base may re-establish a fiscal rationale based on the benefit principle, and have significant redistributive effects.



SICI: 1720-3929(2020)2<227:TROBVI>2.0.ZU;2-4
Testo completo: https://www.rivisteweb.it/download/article/10.14650/97087
Testo completo alternativo: https://www.rivisteweb.it/doi/10.14650/97087

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