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.
Property tax administration
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.
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