Zeitschriften und Ausgaben

Volumen 71 (2023): Heft 2 (May 2023)

Volumen 71 (2023): Heft 1 (February 2023)
REVIEW OF DEVELOPMENTS, STRUCTURE AND MANAGEMENT IN THE PUBLIC SECTOR 2022

Volumen 70 (2022): Heft 4 (December 2022)

Volumen 70 (2022): Heft 3 (August 2022)

Volumen 70 (2022): Heft 2 (May 2022)

Volumen 70 (2022): Heft 1 (February 2022)
REVIEW OF DEVELOPMENTS, STRUCTURE AND MANAGEMENT IN THE PUBLIC SECTOR 2021

Volumen 69 (2021): Heft 4 (December 2021)

Volumen 69 (2021): Heft 3 (August 2021)

Volumen 69 (2021): Heft 2 (May 2021)

Volumen 69 (2021): Heft 1 (February 2021)

Volumen 68 (2020): Heft 4 (December 2020)

Volumen 68 (2020): Heft 3 (August 2020)

Volumen 68 (2020): Heft 2 (May 2020)

Volumen 68 (2020): Heft 1 (February 2020)

Volumen 67 (2019): Heft 4 (December 2019)

Volumen 67 (2019): Heft 3 (August 2019)

Volumen 67 (2019): Heft 2 (May 2019)

Volumen 67 (2019): Heft 1 (February 2019)

Volumen 66 (2018): Heft 4 (December 2018)

Volumen 66 (2018): Heft 3 (August 2018)

Volumen 66 (2018): Heft 2 (May 2018)

Volumen 66 (2018): Heft 1 (February 2018)

Volumen 65 (2017): Heft 4 (December 2017)

Volumen 65 (2017): Heft 3 (August 2017)

Volumen 65 (2017): Heft 2 (May 2017)

Volumen 65 (2017): Heft 1 (February 2017)

Volumen 64 (2016): Heft 3-4 (December 2016)

Volumen 64 (2016): Heft 2 (August 2016)

Volumen 64 (2016): Heft 1 (May 2016)

Volumen 63 (2015): Heft 4 (December 2015)

Volumen 63 (2015): Heft 3 (December 2015)

Volumen 63 (2015): Heft 2 (August 2015)

Volumen 63 (2015): Heft 1 (May 2015)

Zeitschriftendaten
Format
Zeitschrift
eISSN
2449-9471
Erstveröffentlichung
15 Apr 2015
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch

Suche

Volumen 70 (2022): Heft 4 (December 2022)

Zeitschriftendaten
Format
Zeitschrift
eISSN
2449-9471
Erstveröffentlichung
15 Apr 2015
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch

Suche

6 Artikel

ARTICLE

Uneingeschränkter Zugang

A review of Ireland’s Local Property Tax

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 1 - 25

Zusammenfassung

Abstract

Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its first property revaluations in 2021. Using the lens of municipal finance and tax assignment, the rationale, history, features and administration of this new residential property tax are outlined. While recognising country-specific circumstances, lessons, opportunities and challenges are explored with a view to future improvements in the design and implementation of the LPT. Lessons from the LPT experience are the importance of tax administration and the role of the central tax collection agency, and, in terms of design, the need for a tailored approach to suit local circumstances. Challenges include the rates/LPT mix and the relative tax burdens on non-residential and residential properties, the long-term sustainability of the LPT arising from design issues, the current low tax rate and future revaluations, and, finally, the need for regular property tax reform because of political and taxpayers’ opposition to a highly visible, unpopular but good local tax.

Schlüsselwörter

  • Property taxes
  • local taxation
  • LPT

FORUM

Uneingeschränkter Zugang

Strengthening the science–policy interface in Ireland

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 29 - 52

Zusammenfassung

Uneingeschränkter Zugang

Seanad Éireann: 100 years of Ireland’s Upper House

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 53 - 75

Zusammenfassung

Uneingeschränkter Zugang

Making women’s voices heard

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 77 - 88

Zusammenfassung

REVIEWS

Uneingeschränkter Zugang

Reviews: Housing in Ireland: Beyond the markets

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 91 - 94

Zusammenfassung

Uneingeschränkter Zugang

Reviews: Achieving impact in public service: Essays in honour of Sylda Langford

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 95 - 98

Zusammenfassung

6 Artikel

ARTICLE

Uneingeschränkter Zugang

A review of Ireland’s Local Property Tax

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 1 - 25

Zusammenfassung

Abstract

Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its first property revaluations in 2021. Using the lens of municipal finance and tax assignment, the rationale, history, features and administration of this new residential property tax are outlined. While recognising country-specific circumstances, lessons, opportunities and challenges are explored with a view to future improvements in the design and implementation of the LPT. Lessons from the LPT experience are the importance of tax administration and the role of the central tax collection agency, and, in terms of design, the need for a tailored approach to suit local circumstances. Challenges include the rates/LPT mix and the relative tax burdens on non-residential and residential properties, the long-term sustainability of the LPT arising from design issues, the current low tax rate and future revaluations, and, finally, the need for regular property tax reform because of political and taxpayers’ opposition to a highly visible, unpopular but good local tax.

Schlüsselwörter

  • Property taxes
  • local taxation
  • LPT

FORUM

Uneingeschränkter Zugang

Strengthening the science–policy interface in Ireland

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 29 - 52

Zusammenfassung

Uneingeschränkter Zugang

Seanad Éireann: 100 years of Ireland’s Upper House

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 53 - 75

Zusammenfassung

Uneingeschränkter Zugang

Making women’s voices heard

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 77 - 88

Zusammenfassung

REVIEWS

Uneingeschränkter Zugang

Reviews: Housing in Ireland: Beyond the markets

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 91 - 94

Zusammenfassung

Uneingeschränkter Zugang

Reviews: Achieving impact in public service: Essays in honour of Sylda Langford

Online veröffentlicht: 24 Dec 2022
Seitenbereich: 95 - 98

Zusammenfassung