Pat Rabbitte
Question:125 Mr. Rabbitte asked the Minister for Finance if he will give a list of the countries in the OECD which have property taxes and the way in which these are levied.
Written Answers. - Property Taxes.
I am afraid that I do not readily have the information requested by the Deputy. I would, however, direct him towards the OECD publication "Revenue Statistics of OECD Member Countries" and to the EC publication "Inventory of Taxes levied in the Member States of the European Communities" both of which I understand are available in the Library. I believe that the information in either document will not fully answer the Deputy's question but I hope that it will be of some assistance to him. I should point out that taxes levied on property are often described in terms which do not necessarily convey their nature; for instance, many local taxes are essentially property taxes.