An International Survey of Taxes on Land and Buildings

Due to the keen interest elicited by the 1983 OECD publication Taxation of Immovable Property, a new survey was initiated by a joint effort of the OECD and the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers. The survey has the two-fold purpose of providing a concise introduction to property taxation in the fourteen countries included in the study, as well as presenting a useful comparative analysis of the major features of property taxes in diverse jurisdictions.