| Document Type
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BL
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| Record Number
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1035429
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| Doc. No
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b789799
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| Title & Author
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International handbook of land and property taxation /\ edited by Richard M. Bird and Enid Slack.
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| Publication Statement
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Northampton, UK ;Northampton, MA :: Edward Elgar,, [2004]
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| Page. NO
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viii, 311 pages ;; 24 cm
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| ISBN
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1843766477
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: 9781843766476
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Introduction and overview / Richard M. Bird and Enid Slack. -- Land and property taxation in 25 countries: a comparative review / Richard M. Bird and Enid Slack. -- Reforming property taxes / Richard M. Bird and Enid Slack. -- pt. 1. OECD countries. Property taxation in Canada / Enid Slack ; Property taxation in the United Kingdom / Enid Slack ; Property taxation in Australia / Enid Slack ; Land taxation in Germany / Paul Bernd Spahn ; Property tax in Japan / Toshiaki Kitazato. -- pt. 2. Asia. Property taxation in Indonesia / Roy Kelly ; Property taxation in India / Gautam Naresh ; Real property taxation in the Philippines / Milwida Guevara ; Property tax in Thailand / Sakon Varanyuwatana ; Land and property tax in China / Xu Shanda and Wang Daoshu. -- pt. 3. Africa. Property taxation in Kenya / Roy Kelly ; Property rates in Tanzania / Roy Kelly ; Property taxation in South Africa / Enid Slack ; Land and property taxation in Guinea / François Vaillancourt ; Land and property taxation in Tunisia / François Vaillancourt. -- pt. 4. Central and Eastern Europe. Land-based taxes in Hungary / Almos Tassonyi ; Land and property taxes in Russia / Andrey Timofeev ; Property tax in Ukraine / Richard M. Bird ; Land and property taxes in Poland / Richard M. Bird ; Real estate tax in Latvia / Richard M. Bird. -- Latin America. Land taxes in Colombia / Richard M. Bird ; Taxes on land and property in Argentina / Ernesto Rezk ; Property tax in Chile / Ignacio Irarrazaval ; Property taxes in Mexico / Richard M. Bird ; Property taxes in Nicaragua / Richard M. Bird.
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| Abstract
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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.
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| Subject
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Land value taxation.
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Real property tax.
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Propriété foncière-- Impôts.
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Propriété immobilière-- Impôts.
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| Subject
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Grundsteuerrecht
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| Subject
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Internationaler Vergleich
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| Subject
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Land value taxation.
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| Subject
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Land value taxation.
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Propriété foncière-- Impôts-- Études comparatives.
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| Subject
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Propriété immobilière-- Impôts-- Études comparatives.
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Real property tax.
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| Subject
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Real property tax.
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| Subject
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Onroerend-goedbelastingen.
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| Dewey Classification
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336.22
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| LC Classification
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HJ4165.I455 2004
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| NLM classification
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83.52bcl
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QL 630rvk
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| Added Entry
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Bird, Richard M., (Richard Miller),1938-
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Slack, N. E., (Naomi Enid),1951-
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