Purpose – A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive...

Purpose – The purpose of this paper is to test empirically the extent to which differences in property taxes are capitalized in the market prices of industrial real estate. Design/methodology/approach – This paper is a multiple regression study of the selling prices of 419 industrial...

Purpose – The purpose of this paper is to draw out interesting nuances and lessons when using a Tax Increment Financing (TIF) model in San Francisco given the abandonment of California's redevelopment agencies (RDAs) created via TIF funds. Design/methodology/approach – This research is based...

Purpose – This paper aims to investigate the potential role of property taxes as a revenue source for local government in Tanzania. Often this tax is beset with political and administrative problems that affect its operational efficiencies. Design/methodology/approach – The research is the...

Purpose – The purpose of this research is to show how the Slovenian government has recognised the need for local government fiscal autonomy and to enhance this has instigated the introduction of an ad valorem property tax. Since independence in 1991 Slovenia has embarked on a path of...

Purpose – This paper's aim is to examine how long established ad valorem taxation systems can be adapted so they remain relevant and equitable in the more complex contemporary property environment. Design/methodology/ approach – The research methodology involves a review of national and...

Purpose – This paper attempts to empirically examine the property taxes and fees for residential development to determine whether they have a significant impact on house prices in Sydney and Taipei. Design/methodology/approach – Property charges and taxes in Sydney and Taipei are examined...

Purpose – This paper seeks to examine the potential for simplified market value and non market value based banded approaches to be utilised for residential property tax purposes. The broad aim is to ascertain whether relatively low complexity approaches to establishing a property tax base can...

The importance of local government within the UK has never been stronger, and this has direct implications as to the most appropriate method of financing this level of government. The council tax in Great Britain and traditional domestic rates in Northern Ireland represent the two primary...