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| Author: | Tomson, A. |
| Title: | Estonia |
| Journal: | American Journal of Economics and Sociology
2000 : VOL. 59:5=SUPPL., p. 205-210 |
| Index terms: | ESTONIA LAND OWNERSHIP LAND LAND VALUES TAXATION INSTITUTIONS |
| Language: | eng |
| Abstract: | This chapter considers the institution of land ownership in Estonia. Firstly, the author gives the brief information about geography, population, nationalities, and changes in government in Estonia. Then the author considers history and exposition of the land tax. The present land tax was introduced in 1993 as part of a monetary and fiscal reform. The author studies main characteristics of the present land tax. In conclusion, the author states the advantages of Estonia's land tax: it encourages more efficient and economical use of land; its impact on the general economy is being compared to the taxation of both land and improvements; it has the potential to serve as a useful instrument in land policy decisions. And then the author studies some objection. |
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