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Financing Infrastructure and public services within Cities: The challenge of Property tax valuation and administration for municipal finance


Special issue call for papers from Journal of Financial Management of Property and Construction

Financing Infrastructure and public services within Cities: The challenge of Property tax valuation and administration for municipal finance

Across the world, national, state, and local governments receive revenue from the recurrent property tax. Many countries are struggling with the administration of the tax which results in poor levels of revenue to support the provision of infrastructure development and local services. In other cases countries have developed innovative solutions to valuation issues, collection and enforcement problems. Countries have decided to adopt value based property taxes. There are issues around the transparency of property markets and the role it plays within the property tax environment.

The main objective of this special edition is to bring forward leading research from both the worlds of academia and professional practice that will contribute to providing innovative solutions to existing problems facing the property tax environment

An list of themes includes, but is not limited to:

•    Computer assisted valuation and practice: use of automated valuation methods and application to residential and non-residential property sectors
•    Application of geostatistical modelling approaches to capture the effect of location
•    Valuation issues including non-value based approaches, revaluations and data availability
•    Use and application of Geographic Information Systems (GIS) within the valuation and administration of the property tax
•    The role of Land Information Systems within the property tax environment
•    Sustainability of the property tax as an important revenue source
•    Administrative issues surrounding the property tax including such matters as self-declaration of value, choice of tax base and exemption policies
•    The effect of national tax policies on the efficiency of the property tax including property transfer taxes
•    Innovative solutions to the collection of the property tax.

Submission guidelines

Author guidelines, including on formats and length limit, must be strictly followed and can be found on the journal web site at: http://www.emeraldgrouppublishing.com/products/journals/author_guidelines.htm?id=jfmpc

Submissions to must be through Scholar-One Manuscripts. Registration and access are available at: http://mc.manuscriptcentral.com/jfmpc

Contact Details:

Please get in touch with the editorial team if you have any questions.

Guest Editor
William McCluskey
African Tax Institute, University of Pretoria, Pretoria, South Africa
[email protected]

Publisher
Emma Steele
[email protected]