Property Tax Reform in Developing Countries

  • Jay K. Rosengard

Table of contents

  1. Front Matter
    Pages i-xvi
  2. Thomas B. Reed
    Pages 1-30
  3. Charles Churchill
    Pages 31-51
  4. Thomas Jefferson
    Pages 53-84
  5. Mortimer Caplan
    Pages 85-110
  6. Ovid Tristia
    Pages 111-156
  7. Michel de Montaigne
    Pages 157-187
  8. Back Matter
    Pages 189-213

About this book

Introduction

Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems.
Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies.

Keywords

Developing Countries tax reform taxation

Authors and affiliations

  • Jay K. Rosengard
    • 1
  1. 1.Harvard Institute for International Development and International Tax ProgramHarvard UniversityUSA

Bibliographic information

  • DOI https://doi.org/10.1007/978-1-4615-5667-1
  • Copyright Information Kluwer Academic Publishers 1998
  • Publisher Name Springer, Boston, MA
  • eBook Packages Springer Book Archive
  • Print ISBN 978-1-4613-7594-4
  • Online ISBN 978-1-4615-5667-1
  • About this book