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Zusatztext 'The editors! with supporting authors! have investigated the operation and practice of various property taxation systems in widely different countries around the world but all based on the underlying theme of land values. This is a timely book! with a wealth of informative and supportive detail! on an important taxation subject which well deserves attention from a potentially widely interested readership.' Owen Connellan! Kingston University! UK 'This text provides country-wide analyses of how land value taxation can achieve a publicly-acceptable and effective system of raising local authority revenue based on the experiences of seven jurisdictions. It is an authoritative and important text from highly-respected experts in the field! and should be essential reading for anyone involved in the debate on the theory! policy! and practice of land value taxation and its broader impacts.' Frances Plimmer! Kingston University! UK Informationen zum Autor William J. McCluskey is based at the University of Ulster! Northern Ireland. Riël C.D. Franzsen is from the University of South Africa! South Africa. Klappentext A study of the strategic! policy and operational characteristics of Land Value Taxation. It provides a detailed synthesis of existing Land Value Taxation systems and addresses the perceived advantages and disadvantages. The implications of this work! based on a two-tier analysis of selected countries! will be critical in informing policy makers. Zusammenfassung This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. The implications of this work will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. Inhaltsverzeichnis Contents: Theoretical basis of land value taxation! O.A. K'Akumu! Washington Olima and William J. McCluskey; Land taxation: the case of Jamaica! William J. McCluskey; The local government rating system in Fiji! Abdul Hassan; Land value taxation in Kenya! Washington Olima; Property tax systems and rating in New Zealand! William J. McCluskey; Property taxation in South Africa! Riël C.D. Franzsen; Site value taxation in Queensland! William J. McCluskey. Index. ...
