id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-328	Luković, Stevan	PROPERTY TAX BURDEN AND PROGRESSIVITY IN THE CASE OF SERBIA	2014	14	.pdf	application/pdf	7667	380	66	Before the amendments, the tax structure looked as follows: Tax base Tax rates 1 Up to 6,000,000 dinars up to 0.40% 2 6,000,001 – 15,000,000 dinars tax (1) + up to 0.80% on the amount above 6,000,000 dinars 3 15,000,001 – 30,000,000 dinars tax (2) + up to 1.50% on the amount above 15,000,000 dinars 4 Above 30,000,000 dinars tax (3) + up to 3% on the amount above 30,000,000 dinars Source: Property Taxes Law, Official Gazette of RS, No. 26/01, 45/02, 42/02, 80/02, 135/04, 61/07, 5/09 If only marginal tax rates are considered, it might be concluded that the property taxation in Serbia was very progressive because the tax rates rise from 0.4 % up to 3%. Very few papers deal with the calculation of property tax progressivity.	cache/fueconorg-328.pdf	txt/fueconorg-328.txt