The basis of the property tax : a case study analysis of New Zealand and South Africa /
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The basis of the property tax : a case study analysis of New Zealand and South Africa /

This report investigates the development of land and property taxation within the jurisdictions of New Zealand and South Africa. The research has sought to address a number of issues surrounding the basis of the property tax in terms of capital improved value, land value or indeed a combination. The...

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Bibliographic Details
Main Author: McCluskey, William J.
Corporate Authors: Lincoln Institute of Land Policy, JSTOR Sustainability Collection
Other Authors: Franzsen, R. C. D. (Riël C. D.)
Format: Online Book
Language:English
Published: Cambridge, MA : Lincoln Institute of Land Policy, ©2004.
Series:Lincoln Institute of Land Policy working papers.
Subjects:
Real property tax > Case studies.
Real property tax > New Zealand.
Real property tax > South Africa.
Access:Online version
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