Journal of Property Tax Assessment & Administration
Abstract
This paper elaborates on recommendations in the literature for evaluating the need for property tax reforms, particularly for recurrent taxes on immovable property, which are found in more than 180 countries. It summarizes common reform issues and makes recommendations for reform programs. It contains policy and practice examples that are worthy of examination, based on the authors’ experience.
First Page
49
Last Page
65
Keywords
Property tax administration
Notes
This paper is a slightly revised version of the authors’ presentation at the 18th Annual World Bank Land and Poverty Conference, March 20–24, 2017, in Washington, D.C.
Recommended Citation
Almy, R., & Cusack, M. (2018). Workable solutions for property tax reform. Journal of Property Tax Assessment & Administration, 15(2), 49-65. Retrieved from https://researchexchange.iaao.org/jptaa/vol15/iss2/4
