Assessment administration, Property tax administration, Taxation - Comparative/foreign
A banded property tax can provide a simple, cost-effective, and understandable assessment system in countries with transitional economies, with traditional ad valorem systems in decline, or in developing countries with little property data or ownership information. A banded system can be flexible in terms of the number of bands, their widths, and the effective tax rate.
McCluskey, William J.; Plimmer, Francis A.; and Connellan, Owen P.
"Property tax banding: A solution for developing countries,"
Assessment Journal: Vol. 9
, Article 3.
Available at: https://researchexchange.iaao.org/assessment_journal/vol9/iss2/3