This book presents a new approach to recurrent property taxation based on occupancy, size, and location, that will strengthen local governments. Reflecting on t
Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument po
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It
The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But
