Consideraciones analíticas respecto a un sistema alternativo del impuesto inmobiliario

Abstract

In connection with a real estate tax, the basis of which were to be the value declared by the tax payer, in the first place the relation between the value declared and fhe market value of the property is analysed, under conditions of perfectas well as imperfect information. Following, the relation between the value declared and the supply value of property is analysed, under conditions of uncertainty, also the conditions under which a tax payer might declare a value lower than that of supply and how his decision might be affected by variation in information and tax level.