The Social Sciences

Year: 2016
Volume: 11
Issue: 11
Page No. 2690 - 2697

Comparative Analysis of the Performance of Property Tax in OECD and Non-OECD Countries

Authors : Habu Mallam Baba, Rozilah Kasim, Muktar Usman Alhaji and Haruna Suna Maje

References

Adedokun, A.A., 2004. Local government tax mobilization and utilization in Nigeria: Problems and prospects. Ibadan, Nigeria.

Bahl, R. and R. Bird, 2008. Subnational taxes in developing countries: The way forward. Public Budgeting Finance, 28: 1-25.
CrossRef  |  Direct Link  |  

Bird, R.M. and E. Slack, 2003. International Handbook of Land and Property Taxation. Edward Elgar Publishing Limited, Cheltenham, England,.

Bird, R.M. and N.E. Slack, 2004. International Handbook of Land and Property Taxation. Edward Elgar Publishing, Cheltenham, England, ISBN: 1-84376-647-7, Pages: 296.

Franzsen, R.C., 2002. Property assessment for rating purposes in Southern and East Africa: Present status and future prospects. Proceedings of the 8th Conference on Pacific Rim Real Estate Society, January 21-23, 2002, Unisa Press, Christ church, New Zealand, pp: 1-11.

Kuye, O., 2002. Principles and Practice of Property Rating. Tony Terry Prints, Lagos, Nigeria,.

Muhammad, H.S. M.B.I. Ishak and N. Halimoon, 2012. Property rating in Ipoh Malaysia. Eur. J. Bus. Manage., 4: 248-255.
Direct Link  |  

Muhammad, M.S. and B. Ishiaku, 2013. An assessment of the prospects of property tax administration in Nigeria: A case study of Bauchi state board of internal revenue. Elixir Int. J. Soc. Sci., 59: 15284-15289.
Direct Link  |  

Nwachukwu, C.C. and F.I. Emoh, 2010. Financing capital projects in the nigerian local government system: A property rating index. J. Nigerian Inst. Estate Surveyors Valuers, 34: 43-54.

Pawi, S., D.M. Juanil, W.Z.W. Yusoff, I. Sipan and F. Shafie, 2012. Property tax performance of local authorities in Malaysia. J. Modern Accounting Auditing, 8: 461-471.
Direct Link  |  

Presbitero, A.F., A. Sacchi and A. Zazzaro, 2014. Property tax and fiscal discipline in OECD countries. Econ. Lett., 124: 428-433.
CrossRef  |  Direct Link  |  

Salami, A., 2011. Taxation revenue allocation and fiscal federalism in Nigeria: Issues challenges and policy options. Econ. Annal., 56: 27-51.
CrossRef  |  Direct Link  |  

Zodrow, G.R., 2001. The property tax as a capital tax: A room with three views. National Tax J., 54: 139-156.
Direct Link  |  

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved