Assessment Journal
Keywords
Assessment administration, Property tax administration, Taxation - Comparative/foreign
Abstract
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.
Recommended Citation
McCluskey, William J.; Plimmer, Francis A.; and Connellan, Owen P.
(2002)
"Property tax banding: A solution for developing countries,"
Assessment Journal: Vol. 9:
No.
2, Article 3.
Available at:
https://researchexchange.iaao.org/assessment_journal/vol9/iss2/3
First Page
37
Last Page
47
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