International Handbook of Land and Property Taxation (Elgar original reference) - Hardcover

Hardcover

ISBN 10: 1843766477 ISBN 13: 9781843766476

Publisher: Edward Elgar Publishing, 2004

Synopsis

The 28 studies were prepared for the World Bank in early 2002 as part of the background for its 2003 Land Policies for Growth and Poverty Reduction. Most of them are case studies reviewing the taxation of land and property in 25 countries, five each in the OEDC, Central and Eastern Europe, Asia, Africa, and Latin America with one in each group receiving fuller coverage. They focus on the potential contributions of the taxes to the revenues of urban and rural governments and to more efficient land use. Special attention is paid to the tax base, tax rates, and administration, on which the ability of the property tax to make such contributions largely depends. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)

About this title

About the Author:

Edited by Richard M. Bird, Professor Emeritus, Rotman School of Management and Senior Fellow, Institute on Municipal Finance and Governance, Munk School of Global Affairs, University of Toronto, Canada and Enid Slack, Economic Consultant and Adjunct Professor, University of Toronto, Canada

Review:

`. . . fine compilation of essays dealing with international land and property taxation issues. . . . the book is well researched and readable in presenting the tax systems. . . The book would be more than appropriate as additional reading for a master's level class in taxation. It could supplement an international tax class, or be used in a state and local tax class to present contrasts and complexities of the issue in other countries.' -- Malichi van Tassell Tor, The Journal of the American Taxation Association `. . . this is quite an achievement. Thanks to the nature of the case studies and the contributing authors the volume is inherently international in its scope and should appeal to practitioners, teachers, and students interested in land and property taxation, international economic development, and land and real-estate studies.' -- Scott Orford, Environment and Planning B: Planning and Design `I have found the book International Handbook of Land and Property Taxation a very meaningful and enlightening book to read. The editors Bird and Slack have developed a theoretically sound framework, backed by economic conceptions in order to attempt a comprehensive treatment on tax administration on land and property. Specifically and yet more broadly, they have to their credit managed to throw light of sufficient depth on key issues that include the tax base and rate, the tax burden and the tax policy decision makers. The international dimension is just as imperative to consider and the editors have effectively succeeded to render an in-depth treatment in this regard. This imperative is also a unique and important contribution to empirical real estate studies within the tax discipline, and the editors should be highly commended in this effort. I am very encouraged with the academic rigor of this book publication. . .' -- David Ho, Journal of Property Investment and Finance

About this edition

• Publisher: Edward Elgar Publishing
• Publication date: 2004
• ISBN 10: 1843766477
• ISBN 13: 9781843766476
• Binding: Hardcover
• Number of pages: 320
• Editor: Bird Richard M., Slack Enid