Author ORCID Identifier
Roy Bahl: https://orcid.org/0000-0002-7956-5076
Riel Franzsen https://orcid.org/0000-0003-4545-2775
Property taxation is not new to Asia. China has some of the oldest examples of property and land taxes, the Philippine version has been emerging since 1901, and the property tax laws in Hong Kong (a special administrative region, or SAR, of China) were in place in 1845. Some Asian jurisdictions have modernized their property taxes to keep in step with their economic growth, but others have allowed their property taxes to fall into disrepair. This analysis aims to show how to make good practices better and how to put weak practices on a path to improvement.
This chapter provides an overview of the jurisdictions chosen for in-depth analysis and examines the extent to which they represent South and East Asia. It also presents a statistical analysis of the determinants of regional variations in property tax revenues and compares property tax performance in Asia with the rest of the world, which helps explain why some jurisdictions and regions use property and land taxes more than others.
Bahl, Roy W., William McCluskey, Riel Franzsen, and Wenjing Li, "Context and Comparative Analysis" in Property Tax in Asia: Policy and Practice. Cambridge Mass: Lincoln Institute of Land Policy, 2022, pp 3-18.