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Land Value Taxation
Land Value Taxation
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Land Value Taxation

An Applied Analysis
William J. McCluskey, Riël C.D. Franzsen
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280 pages
language
English
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Land Value Taxation

An Applied Analysis
William J. McCluskey, Riël C.D. Franzsen
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About This Book

This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.

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Information

Publisher
Taylor and Francis
Year
2017
ISBN
9781351923569
Topic
Law
Subtopic
Tax Law
Edition
1

Table of contents