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Land value sometimes needs to be extracted from the price of a developed property for a number of purposes. For instance, land value tax has long gained recognition of being an efficient and equitable tax. Despite the theoretical significance, daunting difficulties in valuing land often cause...
Persistent link: https://www.econbiz.de/10010799566
Taiwan is one of the few countries where a split-rate or differential-rate property tax is applied. Under the split-rate taxation, land is taxed at a higher rate than the structure. The scarce transactions of vacant land in the cities have led the government assessors to separating land and...
Persistent link: https://www.econbiz.de/10010799762