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Land and Property Taxation in 25 Countries: A Comparative Review

In: International Handbook of Land and Property Taxation

Author

Listed:
  • Richard M. Bird
  • Enid Slack

Abstract

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.

Suggested Citation

  • Richard M. Bird & Enid Slack, 2004. "Land and Property Taxation in 25 Countries: A Comparative Review," Chapters, in: Richard M. Bird & Enid Slack (ed.), International Handbook of Land and Property Taxation, chapter 2, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:3304_2
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    Citations

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    Cited by:

    1. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Fendrich, Arthur Nicolaus & Barretto, Alberto & Sparovek, Gerd & Gianetti, Giovani William & da Luz Ferreira, Jaqueline & de Souza Filho, Carlos Frederico Marés & Appy, Bernard & de Guedes, Carlos Mar, 2022. "Taxation aiming environmental protection: The case of Brazilian Rural Land Tax," Land Use Policy, Elsevier, vol. 119(C).
    3. Burzec, Marcin, 2015. "Koncepcje opodatkowania nieruchomości rolnych w wybranych krajach europejskich – wnioski dla Polski," Village and Agriculture (Wieś i Rolnictwo), Polish Academy of Sciences (IRWiR PAN), Institute of Rural and Agricultural Development, vol. 4(169).
    4. International Monetary Fund, 2016. "Republic of Slovenia: Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System," IMF Staff Country Reports 2016/053, International Monetary Fund.
    5. Mr. John Norregaard, 2013. "Taxing Immovable Property Revenue Potential and Implementation Challenges," IMF Working Papers 2013/129, International Monetary Fund.
    6. Komatsu,Hitomi & Ambel,Alemayehu A. & Koolwal,Gayatri B. & Yonis,Manex Bule, 2021. "Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia," Policy Research Working Paper Series 9715, The World Bank.
    7. repec:idq:ictduk:14448 is not listed on IDEAS
    8. Mintz, Mordekhay & Portnov, Boris A., 2023. "Social and environmental factors affecting the amount of property taxes collected by local authorities in Israel," Land Use Policy, Elsevier, vol. 133(C).
    9. Komatsu, Hitomi & Ambel, Alemayehu A. & Koolwal, Gayatri & Yonis, Manex Bule, 2022. "Gender norms, landholdership, and rural land use fee and agricultural income tax in Ethiopia," Land Use Policy, Elsevier, vol. 121(C).

    More about this item

    Keywords

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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