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1. 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...

2. Challenging the Conventional Wisdom on the Property Tax

   Libros
   Enero 2010
   Edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman

   This book reviews the role of the property tax, addresses the reasons behind its poor performance in practice, and critiques the conventional wisdom in academic literature on the subject. It also...

3. The Taxation of Real Property in Asia

   Revista Land Lines
   Mayo 1998
   Alven Lam

   The recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to...