Local property taxation: international experience and lessons for Spain

The aim of this paper is to show a general view of the local propertytax. We want to check how is applied in many countries, which are the differencesand similarities with the spanish tax, which are his virtues and faults and which canbe the solutions of his problems. Although his general international application,there are many particularities between countries taxes. The spanish tax is efficientand sufficient but not equitable or simple. Politicians have been working to solvethese, but they haven’t been able to achieve totally yet.