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...
Cambridge, MA :
Lincoln Institute of Land Policy,
|Series:||Lincoln Institute of Land Policy working papers.
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