Libros
Property Taxes in South Africa
Challenges in the Post-Apartheid Era
Marzo 2002, inglés
Lincoln Institute of Land Policy
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Editors Michael E. Bell and John H. Bowman have assembled the first comprehensive overview of the challenges of adapting property taxation to the many changes brought about by the end of apartheid in South Africa. This volume brings together the perspectives and insights of researchers who collectively have spent many years studying and analyzing the fiscal issues facing South Africa, as well as public finance experts and practitioners from several cities and provinces. This work is important both as a general contribution to our understanding of the role of land and building taxation in specific settings and as a case study of the complex and multifaceted reality of contemporary South Africa.
About the Editors
Michael E. Bell is president of MEB Associates, Inc., and a research professor at George Washington University Institute of Public Policy. His work focuses on state and local finances and intergovernmental relations.
John H. Bowman is emeritus professor of economics at Virginia Commonwealth University. He is a widely published expert on property taxes.
Reviews
“This book provides the first comprehensive look at the challenges of adapting property taxation, a major source of local tax revenue, to the many changes brought about by the end of Apartheid in South Africa … Students of property taxation will find this book an interesting case study of tradition and change in an important country making the transition to democracy. Policy makers and concerned citizens in South Africa will find a policy framework for understanding complex property taxation and local finance issues. Policy makers in other countries undergoing similar transition, or strengthening the role of local self-government, will find important comparative lessons to be learned.”
— Gary C. Cornia, Professor of Public Management, Marriott School of Management, Brigham Young University