• Making the Property Tax Work
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Making the Property Tax Work

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This book analyzes the property tax in developing and transitional countries, addressing why it does not work well there and what can be done to make it a more relevant source of revenue for those ...
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  • 01 March 2008
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This book analyzes the property tax in developing and transitional countries, addressing why it does not work well there and what can be done to make it a more relevant source of revenue for those governments. It shows that, with careful design and administration, the property tax can be a key tool for strengthening local government finance.
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Price: $40.00
Pages: 484
Publisher: Lincoln Institute of Land Policy
Imprint: Lincoln Institute of Land Policy
Publication Date: 01 March 2008
Trim Size: 9.25 X 6.12 in
ISBN: 9781558441736
Format: Paperback
BISACs: BUSINESS & ECONOMICS / International / Taxation, POLITICAL SCIENCE / World / General
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"This splendid book presents selected, clear slices of how well (and how poorly) the local property tax works in many countries. Importantly, theory is also carefully presented to gain understanding of why practice differences persist. Surprisingly evident is the commonality of experience among countries (even the United States) at various stages of economic, social, and political development. This book demonstrates as few others do the value of comparative study and analysis."

Roy Bahl is professor of economics at the Andrew Young School of Policy Studies at Georgia State University.
Jorge Martinez-Vazquez is professor of economics at the Andrew Young School of Policy Studies at Georgia State University.
Joan Youngman is senior fellow and chair of the Department of Valuation and Taxation at the Lincoln Institute of Land Policy.

Introduction
1. The Property Tax in Practice, Roy Bahl, Jorge Martinez-Vazquez, and Joan Youngman

The Setting
2. The Property Tax in Development and in Transition, Joan Youngman
3. The Determinants of Revenue Performance, Roy Bahl and Jorge Martinez-Vazquez
Commentary, Gregory K. Ingram

Fairness, Political Issues, and Scope
4. Incidence and Economic Impacts of Property Taxes in Developing and Transitional Countries, Edward B. Sennoga, David L. Sjoquist, and Sally Wallace
5. Property Tax and Rural Local Finance, Richard M. Bird and Enid Slack
6. Alternate Value Capture Instruments: The Case of Taiwan, Steve Waicho Tsui
Commentary, Indira Rajaraman
Commentary, Natalia V. Takhtarova

Data Collection and Information Technology
7. Data Challenges in Implementing a Market Value Property Tax: Market and Market-Informed Valuation in Russia, Ukraine, and the Baltic States, John L. Mikesell and C. Kurt Zorn
8. Computer-Assisted Mass Appraisal Options for Transitional and Developing Countries, Joseph K. Eckert
Commentary, Paul Smoke

Approaches to Valuation
9. Is Area-Based Assessment an Alternative, an Intermediate Step, or an Impediment to Value-Based Taxation in India?, U. A. Vasanth Rao
10. The Feasibility of Site Value Taxation, Riël C. D. Franzsen and William J. McCluskey
Commentary, Gary Cornia

Property Rights, Collections, and Enforcement
11. Taxing Land Without Market Value in Ancient China, Yu-Hung Hong
12. Extending Property Taxation into Previously Untaxed Areas: South African Townships and Tribal Areas, Michael E. Bell and John H. Bowman
13. Collection and Enforcement of the Property Tax, Sally Powers
Commentary, Claudia M. De Cesare

The Baltic Experience
14. Land Taxation Reform in Estonia, Tambet Tiits
15. Value-Based Property Taxes in Lithuania, Albina Aleksiene and Arvydas Bagdonavicius
Commentary, Vytautas Šulija