Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in the presence of adjustment costs -- Grandfather rules and the theory of optimal tax reform -- Consumption tax reform: changes in business equity and housing prices / (with John...

Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...