Property Tax Reform in Developing Countries / Edition 1

by Jay K. Rosengard

Overview

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.

Product Details

ISBN-13:	9780792380955
Publisher:	Springer US
Publication date:	12/31/1997
Edition description:	1998
Pages:	213
Product dimensions:	6.10(w) x 9.25(h) x 0.24(d)

Table of Contents

About the Author. Foreword. Author's Preface. 1. Introduction. 2. Jamaica Case Study. 3. Philippines Case Study. 4. Chile Case Study. 5. Indonesia Case Study. 6. Synthesis. Appendix: GDP/GNP Deflators and Exchange Rates. Selected Bibliography. Index. Epigraph.

Editorial Reviews

Provides a conceptual framework for property tax reform in developing countries, establishing through logic, theory, and observation characteristics and necessary conditions for a good property tax system and exploring how inferior systems can be upgraded. Presents a framework for the formulation, implementation, and evaluation of reform, examines attempts at reform in four developing countries, and offers specific recommendations for reforming property tax systems based on the four case studies. Countries studied are Jamaica, The Philippines, Chile, and Indonesia. Annotation c. by Book News, Inc., Portland, Or.

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