Purpose: This study aims to present the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to replace the ones levied on the basis of area or inventory value. It identifies that two of the most...

Purpose: The purpose of this paper is to review the issues involved in land value taxation and betterment and the issues involved in apportioning value between land and improvements. Design/methodology/approach: The theoretical and valuation issues in betterment are reviewed and a case study of...