《Taxation of Land in Austria》.pdf

Taxation of Land in Austria Author(s): John V. van Sickle Source: The Journal of Land Public Utility Economics, Vol. 1, No. 2 (Apr., 1925), pp. 215-225 Published by: University of Wisconsin Press Stable URL: /stable/3139114 Accessed: 19-04-2015 07:07 UTC Your use of the JSTOR archive indicates your acceptance of the Terms Conditions of Use, available at /page/info/about/policies/terms.jsp JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@. University of Wisconsin Press is collaborating with JSTOR to digitize, preserve and extend access to The Journal of Land Public Utility Economics. This content downloaded from 1 on Sun, 19 Apr 2015 07:07:47 UTC All use subject to JSTOR Terms and Conditions TAXATION OF LAND IN AUSTRIA By JOHN V. VAN SICKLE TAXES are paid normally out of In the second case, obviously, the public income. It wouldseemsensible, treasury suffers. During the transition therefore, to levy them directly from a high level to a low level of against income. Experience, however, prices, the position of the taxpayer is has shown that this is difficultin the case particularly hard. Land values remain of land income. In no country and at high for some time, due to the belief no time have assessors been able to de- that the new situation is temporary. termine accurately the true lan