The Development of Property Taxation in

This volume provides a comparative analysis of tax policy in the context of rapid institutional change. It contains a set of country case studies that show the policy debates and choices that guide the process of property tax reform. The cases shed light on the entire cycle from initial impetus to the resulting legislation and the subsequent administrative challenges of assessment, collection, appeal and review.

Foreword

vii

About the World Bank Institute and the Lincoln Institute of Land Policy

ix

Contributors

xi

Preface

xiii

Introduction

1

(10)

Jane H. Malme

Joan M. Youngman

Property Taxation in the Context of Transitional Reforms

1

(3)

The Development of Property Taxation

4

(2)

Transitional Issues in Property Taxation

6

(1)

Ad Valorem Property Taxation: Possibilities and Problems

7

(1)

Implementation Challenges and Strategies

8

(2)

References and Bibliography

10

(1)

Property Tax Developments in Poland

11

(16)

Jane H. Malme

W. Jan Brzeski

General Background

11

(5)

The Development of Land and Building Taxation

16

(4)

Progress toward Ad Valorem Property Taxation

20

(3)

Current Issues and Future Developments

23

(1)

Appendix: Other Taxes Applicable to Real Property

24

(1)

References and Bibliography

25

(2)

The Land Tax in Estonia

27

(12)

Jane H. Malme

Tambet Tiits

General Background

27

(3)

The Development of Ad Valorem Land Taxation

30

(6)

Current Issues and Future Developments

36

(1)

Appendix: Other Taxes and Revenues Applicable to Real Property

37

(1)

References and Bibliography

38

(1)

Taxes on Real Property in the Czech Republic

39

(12)

Phillip J. Bryson

Gary C. Cornia

Alena Rohlickova Holmes

Historical Background

39

(2)

Privatization

41

(1)

Fiscal Affairs and Tax Reform

41

(2)

The Property Tax

43

(5)

Current Issues

48

(1)

References and Bibliography

49

(2)

Land and Building Taxes in the Republic of Slovakia

51

(16)

Phillip J. Bryson

Gary C. Cornia

Sona Capkova

Milos Koncek

Historical Background

51

(3)

Privatization

54

(3)

Taxation in the Transition Period

57

(1)

Taxes on Land and Buildings

57

(7)

General Policy Issues

64

(1)

References and Bibliography

65

(2)

Property Tax Developments in the Russian Federation

67

(18)

Jane H. Malme

Natalia Kalinina

General Background

67

(4)

The Development of Land and Building Taxation

71

(4)

Pilot Projects to Introduce Market Value-Based Property Taxation

75

(5)

Current Issues and Future Developments

80

(2)

Appendix: Other Taxes Applicable to Real Property

82

(1)

References and Bibliography

82

(3)

Property Taxation in Armenia

85

(1)

Richard Almy

Varduhi Abrahamian

General Background

85

(1)

Postcommunist Reforms

85

(2)

Establishment of Private Property Institutions

87

(2)

Taxation of Real Property

89

(5)

Current Issues and Future Developments

94

(1)

Appendix: Other Taxes and Fees Applicable to Real Property

95

(1)

References and Bibliography

95

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The Development of Property Taxation in Economies in Transition: Case Studies from Central and Eastern Europe

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