Journal of Financial Management of Property and Construction: Volume 24 Issue 2

Guest editorial

William McCluskey

Policy implementation under stress: Central-local government relations in property tax administration in Tanzania

Odd-Helge Fjeldstad, Merima Ali, Lucas Katera

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique…

Municipal charges on communal waste: do they compete with the immovable property tax?

Michal Radvan

The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local…

Barriers to the use of property taxation in municipal finance

Richard Grover, Marek Walacik, Olga Buzu, Tugba Gunes, Marija Raskovic, Umit Yildiz

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…

An evaluation of property tax base in Nairobi city

Lucy M. Nyabwengi, Owiti A K’Akumu

This study aims to evaluate the property tax base under the local government property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi has…

Value capture taxation: alternate sources of revenue for Sub-Central government in Australia

Vince Mangioni

Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need…

Using neural network model to estimate the rental price of residential properties

Olalekan Shamsideen Oshodi, Wellington Didibhuku Thwala, Tawakalitu Bisola Odubiyi, Rotimi Boluwatife Abidoye, Clinton Ohis Aigbavboa

Estimation of the rental price of a residential property is important to real estate investors, financial institutions, buyers and the government. These estimates provide…

An exploratory approach for enhancing vertical and horizontal equity tests for ad valorem property tax valuations using geographically weighted regression

Paul Bidanset, Michael McCord, Peadar Davis, Mark Sunderman

The purpose of this study is to enhance the estimation of vertical and horizontal inequity within property valuation. Property taxation is a crucial source of finance for local…