Showing: All Publications
The Impact of Customary Landholding on Emerging Land Markets in Enugu, Nigeria
October 2007, English
October 2007, English
May 2007, English
Implementing a Local Property Tax Where There Is No Real Estate Market
The Case of Commonly Owned Land in Rural South Africa
April 2006, English
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
April 2006, English
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
An Exploratory Overview of Property Taxation in the Commonwealth of Nations
November 2005, English
November 2005, English
An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 1
November 2005, English
November 2005, English
An Exploratory Overview of Property Taxation in the Commonwealth of Nations, Appendix 2
November 2005, English
November 2005, English
June 2005, English
July 2004, English
