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Experiences in Developing and Transitional Countries
出版Lincoln Institute of Land Policy, 2008
主題Business & Economics / Accounting / GeneralBusiness & Economics / Real Estate / GeneralBusiness & Economics / Taxation / GeneralBusiness & Economics / International / TaxationLaw / GeneralLaw / Real EstatePolitical Science / Political EconomyPolitical Science / World / General
ISBN15584417359781558441736
URLhttp://books.google.com.hk/books?id=48onAQAAIAAJ&hl=&source=gbs_api
註釋Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.