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1. Policy Options for the Taxation of Agriculture Land and Agricultural Income in India

   Documentos de trabajo
   Junio 2004
   Sebastian S. James

   This paper is a study of the policy options for the taxation of Agricultural Land and Agricultural Income in India at the levels of the Local, State and Central Government. This study has come to the...

2. Property Taxation in Indonesia

   Challenges from Decentralization
   Documentos de trabajo
   Febrero 2003
   Roy Kelly

   In 1986, Indonesia embarked on a major property tax reform, generally recognized as perhaps the most successful property tax reform in the developing world. The reform simplified basic tax policy,...

3. Land Value Taxation in South Korea

   Documentos de trabajo
   Abril 2001
   Younghoon Ro

   This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

4. A Politician’s Appraisal of Property Taxation

   Israel’s Experience with the Arnona
   Documentos de trabajo
   Septiembre 1999
   Dan Darin

   Throughout the world, governments are searching for better taxation systems than those we are familiar with to finance the activities of local authorities. Every known local taxation system includes...

5. A Global Compendium and Meta-Analysis of Property Tax Systems

   Documentos de trabajo
   Junio 2014
   Richard Almy

   This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...