Steuern auf Grundbesitz - Kann die Besteuerungspraxis in Kanada ein Vorbild für andere Länder sein?
The article is evaluating the existing system of Property Taxation in Canada: how efficient is the system in general, and how is the Canadian Property Tax corresponding to the criteria for an efficient local taxation? The fiscal relevance of the Property Tax for Canada's cities is - as compared to other local revenues - much too high. But the Canadian Property Tax shows a lot of positive features. For local policymakers, the system of Property Taxation leads to strong incentives for measures which are able to increase or to stabilize the value of local property. In general, an adoption of some core features of the Canadian system of Property Taxation by European countries could be recommended.
