'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.

"Excessive concentration of land ownership, as is feared by many transition governments, has not been a feature of land markets where they have been allowed to function relatively freely and where land has been allocated in kind to households and individuals."The World Bank has long been active in the Europe and Central Asia region in monitoring and evaluating land reform developments and supporting the development of land markets. Bank efforts to date have made a significant impact in our client countries, and studies produced by the Bank have been used as impartial references on this subject by both international organizations and the countries themselves. This report was developed as a result of these efforts. It focuses on: • The principal issues faced by the transition economies of Eastern Europe and the Former Soviet Union • The potential approaches for resolving specific problem issues.

The Southern Africa region has experienced more than its fair share of problems in recent years. Just when it seemed that the hardships wrought by the devastating cycle of droughts and floods of 2000 to 2002 were a thing of the past, other problems emerged. At one level, there have been the weak and often erratic governance mechanisms and political crises in some countries of the region, leading to severe disruptions in agricultural production to the point that supplies and markets have virtually disappeared. At another level, socio-cultural rigidities have often militated against the adoption of efficient farming practices, resulting in sub-optimal choices that lock smallholders into a low equilibrium trap. In the face of the disappearing supplies and missing markets, these have engendered hyper-inflationary trends of a magnitude unknown anywhere else in the world. But in the midst of all this apparent dreariness, cases are emerging from which immense lessons can be drawn. This book assembles a collection of research papers based on studies completed in 2008 and 2009 in Southern Africa that examine various dimensions of the institutional constraints small farmers are facing in the region and how they are going about dealing with them. The papers draw from these diverse and polar experiences and present some theoretical and practical insights that should form the basis for more in-depth, country-level, sector-specific analyses, focusing mainly on citrus, horticultures, cotton and livestock. The thematic issues of income inequality, land reform, natural resource management and value chain governance and chain choice, are covered in this book and are expected to be of interest for a wide constituency, including researchers, development practitioners, rural animators, and policy makers.