Kolbe, Jens; Schulz, Rainer; Wersing, Martin; Werwatz, Axel - Agricultural Land Markets - Efficiency and Regulation - 2019
The taxation of property based on market values requires frequent appraisals for a large number of properties. In light of the recent property tax reform discussion in Germany, it has been argued that a valuebased tax therefore cannot be implemented at a reasonable cost. In several other...
