书目名称 | Property Tax Reform in Developing Countries | 编辑 | Jay K. Rosengard | 视频video | | 图书封面 |  | 描述 | .Property Tax Reform in Developing Countries. provides aconceptual framework for property tax reform with the intention ofmaking the most compelling argument possible to persuade the reader asto its validity. The text claims that a model for property tax reformin developing countries is derived from a theoretical distillation ofempirical experience. The primary objective of this study is toestablish, through logic, theory and observation: what constitutes agood property tax system, for whom, and under what conditions; whysuch a system works; and how inferior systems can be upgraded toapproximate well-functioning systems. ..Property Tax Reform in Developing Countries. develops itsexamination in three stages. First, a conceptual framework ispresented for the formulation, implementation, and evaluation ofproperty tax reform in developing countries. Second, attempts toreform property taxation in four developing countries are examined indetail. Finally, the results of the reform efforts described in thefour case studies are evaluated and guidelines for reform are offered.The study concludes with specific recommendations for reformingproperty tax systems in developing countries, based on | 出版日期 | Book 1998 | 关键词 | Developing Countries; tax reform; taxation | 版次 | 1 | doi | https://doi.org/10.1007/978-1-4615-5667-1 | isbn_softcover | 978-1-4613-7594-4 | isbn_ebook | 978-1-4615-5667-1 | copyright | Springer Science+Business Media New York 1998 |
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