haku: @indexterm LAND VALUES / yhteensä: 30
viite: 10 / 30
| Tekijä: | Lefmann, O. Larsen, K. K. |
| Otsikko: | Denmark |
| Lehti: | American Journal of Economics and Sociology
2000 : VOL. 59:5=SUPPL., p. 185-204 |
| Asiasana: | DENMARK INSTITUTIONS LAND VALUES TAXATION |
| Kieli: | eng |
| Tiivistelmä: | This chapter considers the institution of land ownership in Denmark. Firstly, the authors consider historical background of land-value taxation, and present the table of taxes and land values for 1950-1995 years in Denmark. Secondly, the authors consider state acquisition. Thirdly, there is the part about appropriation of part of increases in land values. Further parts of this chapter are following: 4) shifting taxation from improvement and income; 5) tax on "Rental Value of Own Residence in Own House"; 6) progress and decline; 7) some reasons for the defeat; 8) the land bills of 1963; 9) the abolition of tax on incremental land values; 10) the lessons and consequences; 11) estimate of rent of land in Denmark. |
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