Author ORCID Identifier

Roy Bahl:

Riel Franzsen

Document Type

Book Chapter

Publication Date



Asian jurisdictions tax real property in many different ways: some tax ownership and some land use; some tax land and some land and buildings; and some have no property tax. These broad differences in what they tax lead to important differences in how they tax real property: how they value property, what they do not tax, and how they go about their collections.

This chapter compares practices in all 13 jurisdictions with good practices in property taxation to suggest the best way forward. It begins with a review and analysis of how these jurisdictions have structured their property tax bases and rates to mobilize revenues. Most have gone to great lengths to reduce the burden on property taxpayers. The chapter then describes the development of the fiscal cadastre-those factors required for implementation of a property tax system. Here, valuation, billing, collection, and enforcement are compared and discussed in some detail. We also take up the subject of taxes on property transfers and discuss why this has long been a missing link in achieving the goals of better property taxation. The chapter closes with a discussion of how jurisdictions and territories in Asia have attempted to use land and property taxes to influence the distribution of tax burdens and the efficiency of land use.


Published in Bahl, Roy W., William McCluskey and Riel Franzsen. "Current Policies and Practices" in Property Tax in Asia: Policy and Practice. Cambridge Mass: Lincoln Institute of Land Policy, 2022, pp 19-88.

(c) Lincoln Institute of Land Policy. Posted by permission.

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