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Paperback | $60.00 | 552 Pages
ISBN: 978-1-55844-423-2
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Property Tax in Asia

Policy and Practice

Edited by William McCluskey, Roy Bahl, and Riël Franzsen

September 2022, English

Lincoln Institute of Land Policy


This contributed volume showcases the first comprehensive assessment of the property tax in Asia, including China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Pakistan, Philippines, Singapore, Thailand, Taiwan, and Vietnam. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.

This volume is essential for advisors on tax reform and implementation; academics, teachers, and researchers in public finance; national ministries of finance and local government; and universities and libraries.

About the Editors

William McCluskey is currently an “Extraordinary Professor” at the African Tax Institute at the University of Pretoria, South Africa.

Roy Bahl is Emeritus Regents Professor of Economics and founding dean of the Andrew Young School of Policy Studies at Georgia State University. He also is an “Extraordinary Professor” of economics in the African Tax Institute at the University of Pretoria.

Riël Franzsen is a professor and director of the African Tax Institute at the University of Pretoria where he holds the South African Research Chair in Tax Policy and Governance.


Reviews

“Property Tax in Asia provides much-needed insight into one of the most misunderstood forms of taxation across the world. Politicians and key stakeholders must understand all aspects of the tax for implementation based on sound policy principles to provide sufficient revenues for essential local services. Using the unparalleled experience of its eminent authors and editors, this book outlines successful property tax systems in various Asian countries and identifies where further improvements can be made through recommended reforms.”

—  Paul Sanderson, President, International Property Tax Institute

“This is an authoritative sourcebook and a must-read for all those interested in revenue generation, especially during this time of fiscal constraints. McCluskey, Bahl, and Franzsen draw on rich case studies to expertly examine current policies and practices related to the property tax in Asia. Through detailed examination of every aspect of property taxes, the book provides invaluable lessons for academics, policy makers, and practitioners.”

Deborah Wetzel, Former Senior Director for Governance, The World Bank; Senior Fellow, Governance, Institute for State Effectiveness

“This book will help shape the future of property tax reform, design, and implementation. Policy makers, scholars, and students will find this comprehensive volume invaluable. The analytical framework, cross-country comparisons, and detailed case studies provide insights and lessons on how to successfully design and strategically implement property tax reforms.”

Roy Kelly, Professor of the Practice, Sanford School of Public Policy, Duke University

“Property Tax in Asia, edited by three highly distinguished property tax scholars, takes a deep dive into property tax design and implementation in a continent where most countries need to provide autonomous revenue sources to promote efficiency and accountability in public spending. This innovative book will be a fundamental resource to scholars, practitioners, and policy makers in Asia and the world.”

Jorge Martinez-Vazquez, Regents Professor of Economics Emeritus, Georgia State University

“This is an essential handbook for professionals and students on the policies and practices of property tax in Asia. The 13 case studies by scholars and practitioners stationed in their target countries provide expert insight into the context, evolution, institutions, and analyses of the tax systems in Asia.”

Yilin Hou, Professor, Maxwell School of Citizenship and Public Affairs, Syracuse University

“This book is an excellent reference for lawmakers, administrators, and practitioners to conceive and implement an efficient system of property valuation and taxation in Vietnam specif ically. It is a valuable pedagogic document for developing professional training and academic teaching.”

Loan H. Trinh, Lecturer, Hanoi National Economics University and University of Quebec in Montreal


Keywords

Property Taxation