Description: This encyclopedia provides an in-depth analysis of issues related to property taxation, including law, public finance, decentralization, valuation, and property tax form. This encyclopedia examines the criteria applied to evaluate the strengths and weaknesses of property tax. This text also discusses the main valuation methods and the economic principles underpinning them, and reviews the legal and administrative aspects of property tax. Providing topical and highly relevant material, this text also looks at various efforts to reform the property tax in countries that have systems in place deemed weak or ineffective.
Review Quotes:
"This volume would be a nice supplement to a graduate public revenue or public finance course. Summing Up: Highly recommended. Graduate students, researchers, and faculty." (Choice, 1 July 2013)