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A Global Compendium and Meta-Analysis of Property Tax Systems

Richard Almy

June 2014, English

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 of Land Policy. Its aim is to provide researchers and practitioners with useful information about these sources and with facts and patterns of system features, revenue statistics, and other data. It reports on systems in 187 countries (twenty-nine countries do not have such taxes; the situation in four countries is unclear). Accompanying the report are an Excel workbook and copies of the works cited when available in digital form.

Keywords: Tax on property, recurrent tax on immovable property, property tax, real estate tax, real property tax, land tax, building tax, rates.


Property Taxation, Taxation