The property tax has great potential as a source of local government revenue in Asia, but its implementation has been uneven. The Lincoln Institute’s new book Property Tax in Asia: Policy and Practice provides the first comprehensive […]
What is “land value capture”? How does it work? And why have so many communities across the world applied this financial approach? Land value return is based on a simple core premise: public action should […]
Duke University Professor Roy Kelly moderated the “Tenets of a Successful Property Tax Reform for Africa” session at the 6th African Tax Research Network Congress (ATRN). The virtual three-day congress was held September 6-8 and focused on […]
There has been considerable emphasis in the property tax literature on principles for what taxes should be assigned either to the central government or to lower levels of government. In contrast, intergovernmental cooperation in revenue […]
The recurrent, annual property tax has tremendous potential for mobilizing own-source revenues, primarily for local governments. The property tax generates about 0.3–0.6 percent of GDP for low- and middle-income countries, 1.1 percent in higher-income (OECD) […]
As experience with decentralization has accumulated, perceptions of both the problems that often accompany decentralization and the best ways to deal with them have evolved. This book draws on experiences in developing countries to bridge […]
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