The book contains contributions by various authors on property tax systems as implemented in 13 different jurisdictions. Attention is focused on one aspect, namely, the taxation of property to finance local authority expenditure for the provision of local services. Some of the chapters in this book have been revised and updated in "Property tax : an international comparative review" (1999).

Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

"Proceedings of the 2009 Land Policy Conference."--Cover.