Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment
European Taxation, No. 10, 2010
8 Pages Posted: 11 Jan 2012 Last revised: 29 Apr 2020
Date Written: October 1, 2010
In this article, the authors examine residential real estate taxation in some European countries. The authors outline the types of direct and indirect real estate taxes, present statistical data to demonstrate the structure of and tax yield and offer conclusions regarding the impact of tax policy on property ownership choices and trade, as well as labor mobility.
Keywords: Real estate, immovable property, taxation
JEL Classification: D10, L85, H21, H24, H71, K34
Suggested Citation: Suggested Citation