Valuation of land, Property tax administration, Tax reform, Site value taxation
A historical overview is given of land taxation in Estonia. The author finds that land tax revenues account for only 7 percent of local revenues.
This article was originally published as a working paper by the Lincoln Institute of Land Policy.
Ott, Attiat F.
"Land taxation and tax reform in the Republic of Estonia,"
Assessment Journal: Vol. 6:
1, Article 3.
Available at: https://researchexchange.iaao.org/assessment_journal/vol6/iss1/3