Edited by William McCluskey, Roy Bahl, and Riël Franzsen
September 2022丨English丨Lincoln Institute of Land Policy
This contributed volume showcases the first comprehensive assessment of the property tax in Asia, including China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Pakistan, Philippines, Singapore, Thailand, Taiwan, and Vietnam. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.
This volume is essential for advisors on tax reform and implementation; academics, teachers, and researchers in public finance; national ministries of finance and local government; and universities and libraries.
About the Editors
William McCluskey is currently an “Extraordinary Professor” at the African Tax Institute at the University of Pretoria, South Africa.
Roy Bahl is Emeritus Regents Professor of Economics and founding dean of the Andrew Young School of Policy Studies at Georgia State University. He also is an “Extraordinary Professor” of economics in the African Tax Institute at the University of Pretoria.
Riël Franzsen is a professor and director of the African Tax Institute at the University of Pretoria where he holds the South African Research Chair in Tax Policy and Governance.
Reviews
“Property Tax in Asia provides much-needed insight into one of the most misunderstood forms of taxation across the world. Politicians and key stakeholders must understand all aspects of the tax for implementation based on sound policy principles to provide sufficient revenues for essential local services. Using the unparalleled experience of its eminent authors and editors, this book outlines successful property tax systems in various Asian countries and identifies where further improvements can be made through recommended reforms."
— Paul Sanderson, President, International Property Tax Institute
“This is an authoritative sourcebook and a must-read for all those interested in revenue generation, especially during this time of fiscal constraints. McCluskey, Bahl, and Franzsen draw on rich case studies to expertly examine current policies and practices related to the property tax in Asia. Through detailedexamination of every aspect of property taxes, the book provides invaluable lessons for academics, policy makers, and practitioners.”
— Deborah Wetzel, Former Senior Director for Governance, The World Bank; Senior Fellow, Governance, Institute for State Effectiveness
“This book will help shape the future of property tax reform, design, and implementation. Policy makers, scholars, and students will find this comprehensive volume invaluable. The analytical framework, cross-country comparisons, and detailed case studies provide insights and lessons on how to successfully design and strategically implement property tax reforms.”
— Roy Kelly, Professor of the Practice, Sanford School of Public Policy, Duke University
“Property Tax in Asia, edited by three highly distinguished property tax scholars, takes a deep dive into property tax design and implementation in a continent where most countries need to provide autonomous revenue sources to promote efficiency and accountability in public spending. This innovative book will be a fundamental resource to scholars, practitioners, and policy makers in Asia and the world.”
— Jorge Martinez-Vazquez, Regents Professor of Economics Emeritus, Georgia State University
“This is an essential handbook for professionals and students on the policies and practices of property tax in Asia. The 13 case studies by scholars and practitioners stationed in their target countries provide expert insight into the context, evolution, institutions, and analyses of the tax systems in Asia.”
— Yilin Hou, Professor, Maxwell School of Citizenship and Public Affairs, Syracuse University
“This book is an excellent reference for lawmakers, administrators, and practitioners to conceive and implement an efficient system of property valuation and taxation in Vietnam specif ically. It is a valuable pedagogic document for developing professional training and academic teaching.”
— Loan H. Trinh, Lecturer, Hanoi National Economics University and University of Quebec in Montreal
Contents
Foreword
SALLY WALLACE
Preface
PART1 Comparative Analysis
1 Context and Comparative Analysis
ROY BAHL, WILLIAM MCCLUSKEY, Rl£L FRANZSEN, AND WENJING LI
2 Current Policies and Practices
ROY BAHL, WILLIAM MCCLUSKEY, AND RI^L FRANZSEN
3 Lessons Learned and Prospects for Reform
ROY BAHL, WILLIAM MCCLUSKEY, AND Rl£L FRANZSEN
PART 2 Case Studies
4 China: An Evolving Property Tax
ZHI LIU
5 Hong Kong: A Well-Administered Property Tax System
MIMI BROWN
6 India: A Macro View of the Property Tax System and Insights into Delhi's System
OM PRAKASH MATHUR
7 Indonesia: Devolution of the Property Tax
RIATU MARIATUL QIBTHIYYAH
8 Japan: Challenges to a Mature Property "Fax System
ANDREW DEWIT
9 Republic of Korea: A Unique Two-Tier System of Land and Property Taxation
YOUNGHOON RO
10 Malaysia: Property and Land Taxes in a Federal System
DZURLLKANIAN ZULKARNAIN DAUD AND SALFARINA SAMSUDIN
11 Pakistan: Rebuilding the lax Base
RAJUL AWASTHI
12 Philippines: Policy, Administration, and Revenue Mobilization
NINO RAYMOND B. ALVINA
13 Singapore: A Policy Strategy for Land and Property Taxation
LAY CHENG JASMINE LIM AND NIGEL WOODS
14 Taiwan: Implementation of a Split-Rate Property Tax
TZU-CHIN LIN AND WEN-CHIEH WU
15 Thailand: A Reform of the Property Tax
DUANGMANEE LAOVAKUL
16 Vietnam: A Property Tax System in Transition
TRUONG BA TUAN
购书链接：
https://www.lincolninst.edu/publications/books/property-tax-in-asia
