In light of the theme of this volume, a discourse on the economic theoretical advantages of site value taxation (SVT) was deemed unnecessary. Our approach is to provide a rather pragmatic review of the current status of SVT in developed as well as developing countries using it and drawing some conclusions regarding its feasibility, which may serve as indicators for countries contemplating property tax reforms.
|Title of host publication||Making the Property Tax Work: Experiences in Developing and Transitional Countries|
|Publisher||Lincoln Institute of Land Policy|
|Publication status||Published - Mar 2008|
McCluskey, W., & Franzsen, R. (2008). The Feasibility of Site Value Taxation. In Making the Property Tax Work: Experiences in Developing and Transitional Countries (pp. 268-306). Lincoln Institute of Land Policy. http://www.lincolninst.edu/pubs/1374_Making-the-Property-Tax-Work