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Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques
This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land ...
Introducing local property tax for fiscal decentralization and local authority autonomy
Charles Tiebout (1956), in his work “A Pure Theory of Local Expenditures”, provides a vision of the workings of the local public sector, acknowledging many similarities to the features of a competitive market, however ...