| Description |
1 online resource (36 pages) |
| Series |
Lincoln Institute of Land Policy working paper |
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Lincoln Institute of Land Policy working papers.
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| Summary |
In November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and Herzegovina were divided into two largely independent Entities: the Federation of Bosnia and Herzegovina and the Republika Srpska. Since then a lot of effort and resources have been devoted to establishing a new governmental structure, with increasing responsibilities being given to sub-Entity units of governments. In turn these units of government--Cantons and municipalities in the Federation and municipalities in the Republika Srpska--are searching for ways to expand and diversify their tax bases. This paper analyzes whether a property tax is feasible as a source of revenue for sub-Entity units of government, especially municipalities. Attention is paid to the technical and administrative steps that would be needed to develop and implement a successful property tax system in Bosnia and Herzegovina. Since major components necessary for a property tax are currently in place, the authors present a plan that outlines the steps for its implementation |
| Notes |
Lincoln Institute product code: WP99KZ1 |
| Bibliography |
Includes bibliographical references (pages 25-26) |
| Notes |
Online resource, title from information screen (JSTOR, viewed February 20, 2020) |
| Subject |
Property tax -- Bosnia and Herzegovina -- Bosnia and Herzegovina (Federation)
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Property tax.
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Bosnia and Herzegovina -- Bosnia and Herzegovina (Federation)
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| Form |
Electronic book
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| Author |
Tesche, Jean, author
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Cornia, Gary C., author
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