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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
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Property Tax Reform in Developing Countries (Hardcover, 1998 ed.)
Loot Price: R4,713
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Property Tax Reform in Developing Countries (Hardcover, 1998 ed.)
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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.
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