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Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
ISBN:
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
ISBN:
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: FAO.
Publisher:
ISBN:
Category : Property tax
Languages : en
Pages : 52
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Book Description
Author: Richard Miller Bird
Publisher: Edward Elgar Publishing
ISBN: 9781845421434
Category : Business & Economics
Languages : en
Pages : 328
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Book Description
'. . . 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. Speci?cally 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 Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous expenditure decisions. This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. Introductory chapters highlight the diversity in the application of land and property taxes among the countries. 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 is recent experience with property tax reform in a number of countries. This major reference work will provide a valuable resource and necessary addition to the libraries of government officials, municipal associations, property assessors, international agencies, teachers and students of public finance.
Author: Simon H. Keith
Publisher: Food & Agriculture Org.
ISBN: 9789251051443
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This publication contains guidance on the design and implementation of rural property tax systems. Issues discussed include why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues to be considered in the design of rural property taxes, and gives a chronological checklist for the implementation of reforms.
Author: Lawrence Walter
Publisher: Un Habitat
ISBN:
Category : Fiscal policy
Languages : en
Pages : 136
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Book Description
Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9789251042830
Category : Business & Economics
Languages : en
Pages : 214
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Book Description
This publication contains an English version of the FAO multilingual thesaurus covering terminology used in the field of land tenure, mainly relating to the following subjects: legal, institutional, historical, description of space, traditional or written land tenure regulations, topographical and land management information techniques. The purpose of the thesaurus is to provide reference material for FAO officials and field experts involved in the implementation of land tenure projects, as well as for use by researchers in rural development issues and for use in training in natural resource management.
Author: Roy L. Prosterman
Publisher: World Bank Publications
ISBN: 9780821345016
Category : Law
Languages : en
Pages : 344
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Book Description
"Excessive concentration of land ownership, as is feared by many transition governments, has not been a feature of land markets where they have been allowed to function relatively freely and where land has been allocated in kind to households and individuals."The World Bank has long been active in the Europe and Central Asia region in monitoring and evaluating land reform developments and supporting the development of land markets. Bank efforts to date have made a significant impact in our client countries, and studies produced by the Bank have been used as impartial references on this subject by both international organizations and the countries themselves. This report was developed as a result of these efforts. It focuses on: The principal issues faced by the transition economies of Eastern Europe and the Former Soviet Union The potential approaches for resolving specific problem issues.
Author: Peter C. Bloch
Publisher: Routledge
ISBN: 1351145460
Category : Nature
Languages : en
Pages : 183
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Book Description
Bringing together case studies from Europe, Africa and North and South America, this book makes a fresh assessment of the role of the individual and the state in land development. It discusses a range of issues related to land reform, land development and land management, providing a unique reflection of the current state of research. Particular emphasis is laid on the implementation of sustainable processes of land development as an integrated principle of land management. The book examines the rights of the land users and addresses a number of issues relating to sustainability and land development, ranging from emerging land markets and environmental issues, through to natural resource development. The case studies provide practical examples of the application of land reform and land development to land management.
Author: Roy W. Bahl
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 494
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Book Description
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.
Author: Jane H. Malme
Publisher: World Bank Publications
ISBN: 9780821349830
Category : Business & Economics
Languages : en
Pages : 116
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Book Description
This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
