First published in 1999, this volume aims to add to the existing body of knowledge with regard to application of ad valorem property taxation in various countries. To this end, the present volume has essentially focused on updating, revising and extending the coverage of material included in the earlier book, ‘Comparative Property Tax Systems’. The contributors discuss issues including property tax in Singapore, Ireland, Pakistan, Poland and Cyprus.
Table of Contents
1. Introduction: a Comparative Evaluation. William McCluskey and Brendan Williams. 2. Singapore Property Tax System. Nat Khublall. 3. The Property Tax System in Hong Kong. Bobby Hastings and Megan Walters. 4. Rating in Malaysia. Raja Hizam, Frances Plimmer, Abdul Nawawi and Stuart Gronow. 5. The Present and Future Role of Property Taxation in Local Government Funding in Ireland. Brendan Williams. 6. Real Property Taxation in Pakistan. Simon Keith. 7. Property Tax in Thailand. Sakon Varanyuwatana. 8. Immovable Property Taxation in Cyprus. Panayiotis Panayiotou, Frances Plimmer, Antonakis Panayi and David Jenkins. 9. An Analysis of Local Government Finance in Botswana. Ngaka Monagen. 10. Property Taxation in Zimbabwe. Geoff Brakspear. 11. Property Tax Systems in The Netherlands. Jan Paul Kruimel. 12. Decentralizing Property Taxation: the Philippine perspective. Oscar Baraquero. 13. The Property Tax System in Brazil. Claudia de Cesare and Les Ruddock. 14. Rating Systems in New Zealand. Garry Bowse and Bob Hargreaves. 15. Property Taxes in Australia. David Hornby. 16. Property Taxation in South Africa. Riël Franzsen. 17. Real Property Taxation in Kenya. Washington Olima. 18. Land Value Taxation in Estonia. Tambet Tiits and Aivar Tomson. 19. Unimproved Land Value Taxation in Jamaica. Suzanne Lyons and William McCluskey. 20. Real Property Taxation in Poland. Jan Brzeski. 21. Local Property Taxation in Hungary. Gábor Péteri and Mihály Lados. 22. Property Taxation in the Czech Republic. Alena Rohlícková.