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Uses of immovable property taxation

It is true that the tax on immovable property is in a category of taxes which is regressive (not aligned to level of income), and it can be unjust. It is also in the category of taxes that is particularly unpopular. In the UK it has been characterised as poll tax, and in Greece ‘Charatzi’, the Ottoman poll tax, equivalent to ‘heavy and unjust taxation’.

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