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Taxation of immovable property income in Belgium Universiteit Antwerpen
International Double Taxation and the Right to Property: A Comparative, International and European Law Analysis KU Leuven
This book, which is the result of the author’s doctoral research, provides the reader with an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court’s tax case law and its findings on the compatibility of social security measures with the right to property. By way of ...
International Double Taxation and the Right to Property: A Comparative, International and European Law Analysis KU Leuven
This book, which is the result of the author’s doctoral research, provides the reader with an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court’s tax case law and its findings on the compatibility of social security measures with the right to property. By way of ...
Reforming the EPB certification and the property tax incentive to encourage additional investments in energy efficiency Universiteit Hasselt
The EU member states have implemented energy performance of buildings (EPB) minimum requirements for new constructions, while in Flanders an additional property tax incentive is offered if higher standards of energy performance are achieved. The current paper aims to investigate whether the property tax incentive played a role in encouraging additional investments in energy efficiency in new constructions. It also aims to understand the ...
Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo Universiteit Gent
Property tax as a policy against urban sprawl Universiteit Hasselt
In theory, different property tax regimes can be used as levers to influence building development. In practice, however, property taxation might not be an effective policy tool for encouraging sustainable land use. For example, higher property tax rates can have contrasting effects on urban sprawl depending on whether the dwelling size effect or the improvement effect prevails. The dwelling size effect suggests that higher property tax rates ...