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National peculiarities of property taxation in Spain, Sweden and Italy

Vol. 16, Iss. 20, MAY 2010

Available online: 19 May 2010

Subject Heading: Foreign experience

JEL Classification: 

Berezin M.Y. candidate of economic science, Member of Russian Chamber of Tax Consultants
berezinm@yandex.ru

The article reveals the peculiarities of property taxation in Spain, Sweden and Italy on the basis of analysis of economic models of national taxes levied on transfer of property and on the title of the property.

Keywords: Spain, inheritance and gift tax, tax resident, wealth tax, Sweden, Italy

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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