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The goal in this introductory chapter is to provide some perspective on the more detailed essays which follow by describing the range of property tax practices that have emerged in less developed countries (LDCs). The comparative approach taken here differs from other surveys in that it is city-specific and is drawn from the results of individual case studies.


From The Taxation of Urban Property in Less Developed Countries by Roy W. Bahl. Reprinted by permission of the University of Wisconsin Press. © 1979 by the Board of Regents of the University of Wisconsin System. All rights reserved.

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