International handbook of land and property taxation

Resource Information

The work International handbook of land and property taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

International handbook of land and property taxation

Contributor

• Bird, R.M
• Slack, N.E

Subject

• development land tax
• immovable property tax
• land tax
• property tax

Language

eng

Summary

Collection of case studies of land and property taxation in 25 countries. Focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. 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 well as recent experience with property tax reform in a number of countries

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction