Assessment Journal
Article Title
Keywords
Valuation of land, Property tax administration, Tax reform, Site value taxation
Abstract
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.
Notes
This article was originally published as a working paper by the Lincoln Institute of Land Policy.
Recommended Citation
Ott, Attiat F.
(1999)
"Land taxation and tax reform in the Republic of Estonia,"
Assessment Journal: Vol. 6:
No.
1, Article 3.
Available at:
https://researchexchange.iaao.org/assessment_journal/vol6/iss1/3
First Page
40
Last Page
49
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