Property Valuation and Taxation Library

International Comparisons

Africa/Asia/Middle East | Europe/Eastern Europe | North/South America

Africa/Asia/Middle East

Riël Franzsen
"Local Government and Property Tax Reform in South Africa"
Land Lines, May 2000

Roy Kelly and Zainab Musunu
"Implementing Property Tax Reform in Tanzania" (140K)
Working Paper, 2000

Roy Kelly
"Property Taxation in East Africa: The Tale of Three Reforms" (99K)
Working Paper, 2000

Europe/Eastern Europe

Richard Almy
"Real Property Assessment Systems" (139K)

John Charman
"Central and Eastern Europe: The Development of the Real Estate Market in the Transition Economies" (72K)
2001

Owen Connellan
Land Value Taxation in Britain: Experience and Opportunities
Published by the Lincoln Institute, April 2004

Nathaniel Lichfield and Owen Connellan
"Land Value Taxation in Britain for the Benefit of the Community: History, Achievements, and Prospects" (268K)
Working Paper, 1997

Jane H. Malme
"Taxes on Land and Buildings: Case Studies of Transitional Economies"
Land Lines, May 1999

Jane Malme and Dennis Robinson
"Introducing Value-Based Property Taxation in Poland"
Land Lines, March 1999

Attiat Ott
"Land Taxation and Tax Reform in the Republic of Estonia" (56K)
Working Paper, 1997
Published in Assessment Journal, January/February 1999, vol.6, no 1, pp. 40-49

Kestutis Sabaliauskas and Albina Aleksiene
"Progress Toward Value-Based Taxation of Real Property in Lithuania"
Land Lines, October 2002

C. Kurt Zorn, Jean Tesche and Gary Cornia
"Implementing Property Taxation in Bosnia and Herzegovina"
Land Lines, November 1999

North/South America

Manuel Perlo Cohen
"Mexicali: A Success Story of Property Tax Reform"
Land Lines, September 1999

Claudia M. De Cesare
"Challenge to Property Tax Administration in Porto Alegre, Brazil"
Land Lines, September 1999

Claudia M. De Cesare
"Using the Property Tax for Value Capture: A Case Study from Brazil"
Land Lines, January 1998

William A. Doebele
"The Recovery of 'Socially Created' Land Values in Colombia"
Land Lines, July 1998

Jeroen Klink, Luis Carlos Afonso and Irineu Bagnariolli, Jr.
"Fiscal and Regulatory Instruments for Value Capture: The Case of Santo Andre"
Land Lines, September 1998

Fernando Rojas and Martim Smolka
"New Colombian Law Implements Value Capture"
Land Lines, March 1998


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