property tax Archives – Decentralization Net

Property tax in Europe: a changing landscape

July 8, 2026 LPS Alliance

Property taxation has long been one of the cornerstones of local public finance. Across Europe, however, property tax systems are undergoing profound change as governments seek to improve revenue performance, modernize valuation systems, strengthen local […]

How can property taxes drive subnational development?

March 11, 2026 Marina Jandrevska

Cities are the engines of economic growth. Yet subnational governments, particularly in lower-income countries, continue to face severe and persistent challenges in service delivery and infrastructure. Strengthening local governments is therefore vital for improving state-building […]

The Potential for Property Taxes and Relationship to Homeownership In EU Countries

April 23, 2025 Marina Jandrevska

Fiscal decentralization plays a critical role in enhancing the efficiency and equity of public service delivery, as well as strengthening overall fiscal management. Recognizing this, the OECD Network on Fiscal Relations Across Levels of Government—commonly […]

Rethinking Local Taxation

January 28, 2025 Marina Jandrevska

A recent blog post has sparked discussions about the increasing international reliance on property taxes to bolster local government revenues. The post, available here, contrasts the use of personal income tax (PIT) sharing as a […]

Property Taxes versus PIT Sharing

November 25, 2024 Marina Jandrevska

One of the main debates among the countries of Central and Eastern Europe (CEE) is to identify the primary source of local government revenues that is sufficient for the local governments to fulfill the functions […]