INTERNATIONAL HANDBOOK OF LAND AND PROPERTY TAXATION
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- Author: RICHARD M. BIRD
- ISBN: 9781843766476
- Availability: In Stock
Buy INTERNATIONAL HANDBOOK OF LAND AND PROPERTY TAXATION | Law Books , FOREIGN BOOKS
Taxes on land and property exist all over the world in many
forms and are an important source of finance for local governments. The extent
to which local governments have control over property taxes is often an
important determinant of their ability to make autonomous expenditure
decisions. This comprehensive Handbook explores case studies of land and property
taxation in 25 countries (five in each of five regions – OECD, central and
eastern Europe, Asia, Africa, and Latin America), and focuses on the potential
contributions of the property tax to the revenues of urban and rural
governments and to more efficient land use.
Introductory chapters highlight the diversity in
the application of land and property taxes among the countries. Major policy
alternatives with respect to taxing land and property are discussed, including
the choice of tax base, exemptions, methods of determining the tax base, tax
rates, differential treatment of different classes of property (such as farms,
residences, commercial properties), and the process of tax administration.
Other taxes levied on land, such as land transfer taxes, development charges
and unearned increment taxes, are also reviewed, as is recent experience with
property tax reform in a number of countries.