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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.
Bahl, Roy. "The Practice of Urban Property Taxation In Less Developed Countries" in The Taxation of Urban Property in Less Developed Countries, edited by Roy W. Bahl, 9-47. The University of Wisconsin Press, 1979.