Suchergebnisse

AbstractExemptions, rate limitations, assessment practices found among chief shortcomings of administration.

Some of the nation's leading scholars of government and public finance provide theirviews on the consequences of a declining property tax base. They show local governmentofficials and others how property tax revenue--or the lack of such revenue--affectslocal autonomy, decision making, and the ability of communities to fund public schoolsand other services.

Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems. Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies

Cover -- Half Title -- Dedication -- Title Page -- Copyright Page -- Table of Contents -- Figures and tables -- List of contributors -- Preface -- Acknowledgements -- 1 Introduction: a comparative evaluation -- 2 Singapore property tax system -- 3 The property tax system in Hong Kong -- 4 Rating in Malaysia -- 5 The present and future role of property taxation in local government funding in Ireland -- 6 Real property taxation in Pakistan -- 7 Property tax in Thailand -- 8 Immovable property taxation in Cyprus -- 9 An analysis of local government finance in Botswana -- 10 Property taxation in Zimbabwe -- 11 Property tax systems in The Netherlands -- 12 Decentralizing property taxation: the Philippine perspective -- 13 The property tax system in Brazil -- 14 Rating systems in New Zealand -- 15 Property taxes in Australia -- 16 Property taxation in South Africa -- 17 Real property taxation in Kenya -- 18 Land value taxation in Estonia -- 19 Unimproved land value taxation in Jamaica -- 20 Real property taxation in Poland -- 21 Local property taxation in Hungary -- 22 Property taxation in the Czech Republic -- Index