Published by the World Bank Institute in collaboration with the Lincoln Institute of Land Policy
In the 1990s, Central and Eastern Europe transitioned from communist to market economies and property taxation took on an important role as many countries developed new fiscal policies and new approaches to property rights. Taxes on land and buildings served not only as revenue instruments but also as adjuncts to decentralization and privatization. In spite of the complex national differences in this region, a number of common issues emerged in regard to property-based taxes. Case studies of Estonia, Poland, Russia, the Czech and Slovak Republics, and Armenia illustrate varied approaches to and experiences with the introduction of property taxation in these transitional economies.
Jane Malme is a former fellow and Joan Youngman is a senior fellow and chairman of the Department of Valuation and Taxation at the Lincoln Institute.
This work was cosponsored by the Lincoln Institute and the World Bank, and published by the World Bank. The book is available as a free download from their Open Knowledge Repository.