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Training the Trainers Program

Public Finance and Property Taxation

July 31-August 11, 2006

Beijing, China

Curriculumm

 MODULE A:  PUBLIC FINANCE

Objectives:  This one-week training module has one main objective: to provide an overview of concepts and analysis of public finance issues to enhance the understanding and discussion related to property taxation in China.  Topics covered by the course will include an overview of the role of government, economic theories and tools of analysis, and market failures.  The course will also examine the role of the central and local governments in designing and implementing property tax reform and present criteria for evaluating varied taxes and tax systems. 

The course has five sections:

I:    Role for Government

II:   Theoretical and Empirical Tools of Public Finance

III:  Market Failures

IV:  Principles of Taxation

V:   Tax Reform   

Monday, July 31, 2006

8:30-8:45         Introduction of Course

Dr. Meng, PKU and Dr. Chengri Ding, Research Fellow of Lincoln Institute of Land Policy

I.  Role for Government

8:45-10:00       What Role for Government?  What Level of Government? Where does the Property Tax Fit In?

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

Readings:

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Fiscal Function of Government," Chapter 1 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Musgrave, Richard (1958) "A Multiple Theory of the Public Household," Chapter 1 in The Theory of Public Finance (New York:  McGraw-Hill).

Atkinson, Anthony and Joseph Stiglitz (1980), "Role of Government," from Chapter 1 in Lectures on Public Economics (New York:  McGraw-Hill).

10:00-10:15     Break                  

10:15-11:45     What Role for Government?  What Level of Government? Where does the Property Tax Fit In? (Continued)

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

Readings:

Bahl, Roy (1999), "Revenue Assignment," and "Provincial and Local Taxation" in Fiscal Policy in China (Chinese edition) (San Francisco:  The 1990 Institute).

Bahl, Roy and Johannes Linn (1992), "The Structure of Urban Governance," in Urban Public Finance in Developing Countries (Chinese edition), (Cambridge, MA:  Oxford University Press).

Oates, Wallace (2001), "Property Taxation and Local Government Finance:  An Overview and Some Reflections," in Property Taxation and Local Government Finance (Cambridge, MA:  Lincoln Institute of Land Policy).

11:45-14:00      Lunch

II.  Theoretical and Empirical Tools of Public Finance

14:00-15:30     Analytical Methods for Public Finance: microeconomic tools, macroeconomic tools, and some econometrics

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei  

Readings:

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Basic Concepts and Research Methods," Chapter 2 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

15:30-15:45     Break

15:45-17:15     Analytical Methods for Public Finance: Empirical Models and Welfare Economics

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei 

Readings:

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Review of Welfare Economics," Chapter 3 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Aronson, J., P. Johnson and P. Lambert (1994), "Redistributive Effect and Unequal Tax Treatment," Economic Journal, 104: 262-70.

Okushima, Shinichiro and Hidetoshi Yamashita (2005), "A General Equilibrium Analysis of Waste Management Policy in Japan," Hitotsubashi Journal of Economics, 46:111-34.

Guest, Ross (2006), "Population Ageing, Fiscal Pressure and Tax Smoothing: A CGE Application to Australia," Fiscal Studies, 27: 183-203.

17:15               End of Day 1

Tuesday, August 1, 2006

 III.             Market Failures

8:30-10:00        Pure and Impure Public Goods

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei

Readings

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Market Failures," and "Collective Consumption," Chapter 4, 5 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Samuelson, Paul A. (1954), "The Pure Theory of Public Expenditure," Review of Economics and Statistics, 36: 387-89.

Samuelson, Paul A. (1955), "Diagrammatic Exposition of a Theory of

Public Expenditure," Review of Economics and Statistics, 37: 350-56.

Oakland, William H. (1987), "Theory of Public goods," Chapter 9 in Handbook of Public Economics, Volume II (Auerbach,  Alan J. and Martin Feldstein, eds. New York: North-Holland).

Kindleberger, Charles B. (1986), "International Public Goods without International Government," American Economic Review, 76: l-13.

Hardin, Garrett (1968),"The Tragedy of the Commons," Science, 162: 1243-48.

10:00 -10:15    Break

10:15-11:45     Externalities

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei 

Readings

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Externalities," Chapter 6 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Coase, Ronald (1960), "The Problem of Social Cost," Journal of Law and Economics (October):  1-44.

Farrell, Joseph (1987), "Information and the Coase Theorem," The Journal of Economic Perspectives, 7: 113-29.

Hurwica, Leonid (1995), "What is the Coase Theorem?" Japan and the World Economy, 2:49-74.,

11:45-14:00    Lunch

IV:       Principles of Taxation

14:00-15:30     Principles of a "Good" Tax (adequacy, elasticity/buoyancy, equity, feasibility, administration, neutral, acceptable)

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

Goode, Richard (1984), "Taxation:  A General Discussion," in Government Finance in Developing Countries (Washington, D.C.:  The Brookings Institution).

15:30-15:45     Break

15:45-17:15     Case Study: Principles of a "Good" Tax Application to China

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

Readings

Fullerton, Don (1982), "On the Possibility of an Inverse Relationship Between Tax Rates and Tax Revenues," Journal of Public Economics, 19, 3-22.  Also as National Bureau of Economic Research Working Paper No. 467:  http://www.nber.org/papers/w0467.

Haughton, Jonathan (1998), "Calculating the Revenue Maximizing Excise Tax Rate," Eager Project Discussion Paper #13.

Template for analysis of tax

17:15               End of Day 2

 Wednesday, August 2, 2006

8:30-10:00       Basis for Taxation (benefits and ability to pay principles)

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei 

                        Readings:

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Introduction to Taxation," Chapter 13 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Goode, Richard (1984), "Taxation:  A General Discussion," in Government Finance in Developing Countries (Washington, D.C.:  The Brookings Institution).

Fischel, William (2001), "Municipal Corporations, Homeowners and the Benefit View of the Property Tax," in Property Taxation and Local Government Finance, Wallace Oates, ed. (Cambridge, MA:  Lincoln Institute of Land Policy).

10:00-10:15     Break

10:15-11:45     Classification of Taxes by Source and Use

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei 

Readings

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Income Tax," Chapter 17 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Consumption Taxes" Chapter 18 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Property Taxes," Chapter 19 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

11.45-14:00     Lunch

14:00-15:30     Tax Incidence and Income Distribution (basics in partial and general equilibrium)

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

Readings

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Tax Shifting and Incidence," Chapter 15 in Public Finance (in Chinese, Taipei: Hwatai Publishing)

McLure, Charles (1974), "A Diagrammatic Exposition of the Harberger Model with One Immobile Factor," Journal of Political Economy, Vol. 82:  56-82.

Wallace, Sally, Daoshu Wang, and Yongsheng Xu (2005), "On Some Non-Equivalence Results of Ad Valorem Tax," International Studies Program Working Paper No. 05-03, Andrew Young School of Policy Studies, http://isp-aysps.gsu.edu/papers/ispwp0503.html.

15:30-15:45    Break

15:45-17:15    Tax Incidence:  General Equilibrium

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

Readings

McLure, Charles (1975), "General Equilibrium Incidence Analysis:  the Harberger Model after Ten Years," Journal of Public Economics, Vol. 4:  125-161.

Harberger, Arnold (1962), "The Incidence of the Corporate Income Tax," Journal of Political Economy, Vol. 70:  215-240.

17:15               End of Day 3

Thursday, August 3, 2006

 8:30-10:00      Incidence Analysis for the Property Tax

Dr. Sally Wallace Andrew Young School of Policy Studies, Georgia State University

Readings:

Nechyba, Thomas (2001), "The Benefit View and the New View:  Where Do We Stand, Twenty-Five Years into the Debate?" in Property Taxation and Local Government Finance, Wallace Oates, ed. (Cambridge, MA:  Lincoln Institute of Land Policy).

Zodrow, George (2001), "Reflections on the New View and the Benefit View of the Property Tax," in Property Taxation and Local Government Finance, Wallace Oates, ed. (Cambridge, MA:  Lincoln Institute of Land Policy).

10:00-10:15     Break

10:15-11:45     Behavioral Responses to Taxation, Labor Supply, Savings and Tax Evasion

Dr. Sally Wallace Andrew Young School of Policy Studies, Georgia State University

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Income Tax," Chapter 17 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Atkinson, Anthony and Joseph Stiglitz (1980), "Taxation, Savings, and Decisions Over Time," Chapter 3 in Lectures on Public Economics (New York:  McGraw-Hill).

MaCurdy, Thomas, David Green, and Harry Paarsch (1989), "Assessing Empirical Approaches for Analyzing Taxes and Labor Supply," Journal of Human Resources, 25 (3), 415-490.

Alm, James (1999), "Tax Compliance and Administration," Chapter 30 of Handbook on Taxation, W. Bartley Hildreth and James A. Richardson, eds. (New York, NY: Marcel Dekker, Inc., 1999).

11:45-14:00     Lunch

14:00-15:30     Efficiency in Taxation

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei 

Readings

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Equity and Efficiency in Taxation," Chapter 13 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Cullis, John and Philip Jones (1992), "Normative optimal taxation," and "Positive optimal taxation," Chapter 16 and 17 in Public Finance and Public Choice (New York: McGraw-Hill).

15:30-15:45     Break

15:45-17:15     Efficiency in Taxation

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei Property Tax Incidence, con't..

17:15               End of Day 4

Friday, August 4, 2006

 8:30-10:00      Completion of Behavioral Effects

Dr. Sally Wallace, Andrew Young School of Policy Studies, Georgia State University

10:00-10:15     Break

V:  Tax Reform

10:15-11:45     Tax Reform and Tax Reform Planning: Taiwan Experiences 

Dr. Steve Tsui, Department of Public Finance, National Chengchi University, Taipei 

Readings:

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Tax Reform," Chapter 20 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Tsui, Steve (2005), Lecture notes on tax reforms in Taiwan, The 101st Regular Session on Urban Finance and Local Taxation, International Center for Land Policy Studies and Training, Taoyuan, Taiwan.

Tsui, Steve, C.N. Oi and W.H. Hsieh (2004), "Tax Reform," Chapter 20 in Public Finance (in Chinese, Taipei: Hwatai Publishing).

Tsui, Steve (2005), Lecture notes on tax reforms in Taiwan, The 101st Regular Session on Urban Finance and Local Taxation, International Center for Land Policy Studies and Training, Taoyuan, Taiwan.

Rebelien, Robert and Tempalski, Jerry (2000), "Who Pays the Individual AMT?" U.S. Department of Treasury, Office of Tax Analysis Working Paper #87.

11:45-14:00     Lunch

14:00-16:00    The Implication of International Experience in Public Finance and Taxation to China"s Reform

Dr. Chengri Ding, Lincoln Institute of Land Policy

16:00-16:15     Break

16:15-17:15     Summary, Questions, Comments

                        Dr. Chengri Ding, Dr. Steve Tsui and Dr. Sally Wallace

Additional reference sources:

Richard W. Tresch, Public Finance:  a Normative Theory (New York:  Academic Press, 2002).

Gareth D. Myles, Public Economics (Cambridge:  Cambridge University Press, 1995).

W. Bartley Hildreth and James A. Richardson, eds., Handbook on Taxation (New York, NY: Marcel Dekker, Inc., 1999).

Joel Slemrod, ed., Do Taxes Matter? The Impact of the Tax Reform Act of 1986 (Cambridge, MA: The MIT Press, 1992).

Anthony B. Atkinson and Joseph E. Stiglitz, Lectures on Public Economics (New York:  McGraw-Hill, 1986).

Richard Musgrave, The Theory of Public Finance, (New York:  McGraw-Hill, 1958).

Alan J. Auerbach and Martin Feldstein, Handbook of Public Economics, (Amsterdam: North-Holland, 1987).

Karl E. Case, Economics and Tax Policy (Cambridge, MA:  Lincoln Institute of Land Policy, 2003) http://www.lincolninst.edu/pubs/pub-detail.asp?id=847

MODULE B:  PROPERTY TAX

Instructors:

Prof. Dr. Riël CD Franzsen, University of South Africa

Dr. William J McCluskey, University of Ulster

 Monday 7 August 2006

Session 1: Introduction, Terminology, Fiscal Decentralization & Local Revenues Options (Franzsen and McCluskey)

Bird R (2003) "Local and Regional Revenues: Realities and Prospects" International Tax Program, Rotman School of Management, University of Toronto

Mikesell J "International Experiences with Administration of Local Taxes: A Review of Practices and Issues" Indiana University: Bloomington, Indiana, US.

Session 2: Property Tax Environment (Franzsen and McCluskey)

What do the political environment, the law and realities allow?

Franzsen RCD and McCluskey WJ (2005) "An Exploratory Overview of Property Tax in the Commonwealth of Nations" Lincoln Institute of Land Policy Working Paper ( SEQ CHAPTER \h \r 1see http://www.lincolninst.edu/pubs/pub-detail.asp?id=1069).

Property Tax versus Land Policies, Land Use, Land Markets

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Paugam A and Maurer R (2001) "Reform towards ad valorem Property Tax in Transition Economies: Fiscal and Land Use Benefits".

Paugam A (1999) "Ad Valorem Property Taxation in Transition Economies" ECSIN Working Paper No. 9, World Bank. 

Session 3: International Overview and Trends

Property Tax in Developed and Transition Countries (McCluskey)

Franzsen RCD and McCluskey WJ (2005) "An Exploratory Overview of Property Tax in the Commonwealth of Nations" Lincoln Institute of Land Policy Working Paper ( SEQ CHAPTER \h \r 1see http://www.lincolninst.edu/pubs/pub-detail.asp?id=1069).

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot

Paugam A and Maurer R (2001) "Reform towards ad valorem Property Tax in Transition Economies: Fiscal and Land Use Benefits".

Session 4: International Overview and Trends

Property Tax in Developing Countries (Franzsen)

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Franzsen RCD (2003) "Property Taxation within the Southern African Development Community (SADC): Current Status and Future Prospects of Land Value Taxation in Botswana, Lesotho, Namibia, South Africa and Swaziland", Lincoln Institute of Land Policy Working Paper (WP03RF1) (http://www.lincolninst.edu/pubs/pub-detail.asp?id=787).

Franzsen RCD and McCluskey WJ (2005) "An Exploratory Overview of Property Tax in the Commonwealth of Nations" Lincoln Institute of Land Policy Working Paper ( SEQ CHAPTER \h \r 1see http://www.lincolninst.edu/pubs/pub-detail.asp?id=1069).

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot

Session 5: Questions and Discussion

Tuesday 8 August 2006

Session 1: Property Tax Policy (McCluskey) 

Bahl RW (1998) "Land vs Property Taxes in Developing and Transition Countries" in Netzer D (ed) Land Value Taxation: Can and Will it Work Today? Lincoln Institute of Land Policy: Cambridge MA, pp 141-171.

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA, Chapters 1 and 2 (pp 3-44).

Kelly R (2000) "Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya" Public Budgeting & Finance (Winter 2000).

Session 2: Tax Base Issues (Franzsen)

Ad Valorem versus Area-based Tax Bases

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

McCluskey WJ and Williams (1999) in McCluskey WJ (ed) Property Tax: An International Comparative Review Ashgate Publishing Company: Aldershot.

Land versus Land and Improvements

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA.

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot

McCluskey WJ and Williams (1999) in McCluskey WJ (ed) Property Tax: An International Comparative Review Ashgate Publishing Company: Aldershot.

Property Tax in Rural Areas and on Communal Land

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA, Chapters 10-12 (pp 177-231).

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Session 3: Further Tax Base Issues and Property Data Collection (Franzsen)

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA.

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Kelly R (2000) "Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya" Public Budgeting & Finance (Winter 2000).

Session 4: Workshop on Policy and Tax Base (McCluskey and Franzsen)

Session 5: Questions and Discussion

Wednesday 9 August 2006

Session 1: Valuation Issues (McCluskey)

Valuation Principles

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Valuation Methodologies

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Responsibility for Valuation

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Self Assessment

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Session 2: CAMA and GIS (McCluskey)

Kelly R (2000) "Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya" Public Budgeting & Finance (Winter 2000) (kellykenyapropertytax.pdf).

McCluskey WJ (1997) "A Critical Review of Computer Assisted Mass Appraisal Techniques" in McCluskey WJ and Adair AS (eds) Computer Assisted Mass Appraisal: An International Review Ashgate: Aldershot, 1-25.

Session 3: Mass Valuation, Value Banding, Objection and Appeal McCluskey)

Mass Valuation and Value Banding

Kelly R, Montes M, Maseya E, Nkandkha K and Tombere K (2001) "Improving Revenue Mobilization in Malawi: Study on Business Licensing and Property Rates" Report prepared for the Government of Malawi and the UNDP/UNCDF (http://www.uncdf.org/malawi/lg_reports/revenue_mobilization.html).

McCluskey WJ, Plimmer FAS and Connellan O (2003) "Property Tax Banding: A possible Solution for Developing Countries", paper presented at the 4^th International Conference of the African Real Estate Society, Nairobi, Kenya: 12-13 March 2003.

Objections and Appeals

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA, Chapter 1 (p 13).

Session 4: Workshop on Valuation and Assessment (McCluskey and Franzsen)

Session 5: Questions and Discussion

Thursday 10 August 2006

Session 1: Tax Rates (Franzsen)

Responsibility

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA.

Differential versus Uniform Rates

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Exclusions, Exemptions and Other Tax Relief Measures

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA, Chapter 8 (pp 139-156).

Nominal and Effective Rates

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Session 2: Billing, Collection and Enforcement (Franzsen)

Kelly R (2000) "Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya" Public Budgeting & Finance (Winter 2000).

Mikesell J "International Experiences with Administration of Local Taxes: A Review of Practices and Issues" Indiana University: Bloomington, Indiana, US.

Verbrugge H (1997) "Collection or Enforcement", paper presented at the Unisa/FFC conference on Designing Local Government for South Africa: Structures, Functions and Fiscal Options at the University of South Africa, Pretoria: 23-25 July 1997.

C. Silvani, "Improving Tax Compliance", in R.M. Bird and M. Casanegra de Jantscher, eds., Improving Tax Administration in Developing Countries (IMF, 1992), pp. 276-287, 293-297, 301-303.

Session 3: Political Interference, Corruption and Communication with Taxpayers (Franzsen)

Political Interference and Corruption

McCluskey William, Franzsen Riël, Johnstone Dian and Johnstone Tom (2003) "Property Tax Reform: The Experience of Tanzania" RICS Foundation.

Communication with Taxpayers

Mikesell J "International Experiences with Administration of Local Taxes: A Review of Practices and Issues" Indiana University: Bloomington, Indiana, US.

Masunu Z (2001) "Property Tax Reform in Tanzania – Case Study for Dar es Salaam and Eight Major Urban Centres", paper presented at the 3^rd Annual Conference of the African Real Estate Society, Arusha, Tanzania: 23-25 October 2001.

Session 4: Workshop on Billing, Collection and Enforcement (Franzsen and McCluskey)

Session 5: Questions and Discussion

Friday 11 August 2006

Session 1: Case Studies

New Zealand (McCluskey)

McCluskey WJ and Franzsen RCD (2001) "Land Value Taxation: A Case Study Approach" Research paper for the Lincoln Institute of Land Policy, Cambridge, Massachusetts, US (http://www.lincolninst.edu/publications).

McCluskey JW and Franzsen RCD (2004) "The Basis of the Property Tax: A Case Study Analysis of New Zealand and South Africa", Lincoln Institute of Land Policy Working Paper WP04WM1 (pp 49).

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot.

Australia (McCluskey and Franzsen)

McCluskey WJ and Franzsen RCD (2001) "Land Value Taxation: A Case Study Approach" Research paper for the Lincoln Institute of Land Policy, Cambridge, Massachusetts, US (http://www.lincolninst.edu/publications).

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot.

South Africa (Franzsen)

McCluskey WJ and Franzsen RCD (2001) "Land Value Taxation: A Case Study Approach" Research paper for the Lincoln Institute of Land Policy, Cambridge, Massachusetts, US (http://www.lincolninst.edu/publications).

Bell ME and Bowman JH (2002) Property Taxes in South Africa: Challenges to the Post-Apartheid Era Lincoln Institute of Land Policy: Cambridge MA.

Franzsen RCD and Olima (2003) WHA "Property Tax Issues in Southern and East Africa: Lessons from South Africa and Kenya", paper presented at the 4^th International Conference of the African Real Estate Society, Nairobi, Kenya: 12-13 March 2003.

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot.

Session 2: Case Studies 

Tanzania (Franzsen and McCluskey)

Local Government Finance Act of 1982.

Urban Authorities (Rating) Act of 1983.

Kelly Roy (1999) "Property Taxation in East Africa: The Tale of Three Reforms" in Proceedings of the 92^nd Annual Conference of the National Tax Association, Atlanta, Georgia, United States (October 1999) pp 443-450.

Kelly R and Masunu Z (2000) "Implementing Property Tax Reform in Tanzania" Discussion Paper, Harvard Institute for International Development, Cambridge, MA.

Masunu Z (2001) "Property Tax Reform in Tanzania – Case Study for Dar es Salaam and Eight Major Urban Centres", paper presented at the 3^rd Annual Conference of the African Real Estate Society, Arusha, Tanzania: 23-25 October 2001.

McCluskey William, Franzsen Riël, Johnstone Dian and Johnstone Tom (2003) "Property Tax Reform: The Experience of Tanzania" RICS Foundation.

Uganda (Franzsen)

Local Authorities (Rating) Decree, 1979.

Property Rates Act, 2005.

Kelly Roy (1999) "Property Taxation in East Africa: The Tale of Three Reforms" in Proceedings of the 92^nd Annual Conference of the National Tax Association, Atlanta, Georgia, United States (October 1999) pp 443-450.

Kelly R (2000) "Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya" Public Budgeting & Finance (Winter 2000).

Okellokello JL and Nsamba-Gayiiya E (1996) "Property Rating Taxation: Uganda Country Report" in Property Tax in Eastern and Southern Africa: Challenges and Lessons Learned Municipal Development Programme Working Paper 2 (http://www1.worldbank.org/wbiep/decentralization/library9/Afproptx.htm).

Jamaica (McCluskey)

McCluskey WJ and Franzsen RCD (2001) "Land Value Taxation: A Case Study Approach" Research paper for the Lincoln Institute of Land Policy, Cambridge, Massachusetts, US (http://www.lincolninst.edu/publications).

McCluskey WJ and Franzsen RCD (2005) Land Value Taxation: An Applied Approach Ashgate Publishing Company: Aldershot.

Kosovo (McCluskey)

Bird R and Slack E (2003) "Land and Property Taxation around the World: A Review" Journal of Property Tax Assessment & Administration (Vol 8 No 2) pp 31-80.

Paugam A (1999) "Ad Valorem Property Taxation in Transition Economies" ECSIN Working Paper No. 9, World Bank.

Session 3: China: Lessons from Recent Property Tax Reforms (Franzsen and McCluskey)

Kelly R (2000) "Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya" Public Budgeting & Finance (Winter 2000).

Mikesell J "International Experiences with Administration of Local Taxes: A Review of Practices and Issues" Indiana University: Bloomington, Indiana, US.

Paugam A (1999) "Ad Valorem Property Taxation in Transition Economies" ECSIN Working Paper No. 9, World Bank.

Session 4: Overview and Summary (McCluskey and Franzsen)

Session 5: Questions and Discussion

Summary of Proposed Schedule: 7 -11 August 2006 

Notes:

1.                   Questions will be taken at the end of each session as well as in the final 30 minutes at the end of each day.

2.                   An equal number of individual sessions are allocated to Dr Franzsen (purple) and Dr McCluskey (yellow). All other session (in orange) will be presented jointly.

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