Many property tax systems in lower-income countries are severely underperforming, in significant part due to ineffective valuation methods. This brief outlines a points-based approach to valuation, which offers a cost-effective, administratively feasible, and transparent approach to valuation in lower-income countries.
Publication Details
Date
Publisher
- University of Toronto
Research theme
Programme
Citation
Orgeira Pillai, Nicolas., Prichard, Wilson., Stewart-Wilson, Graeme. (2025). “Points-Based Valuation for Property Taxation: Improving Equity and Revenue Performance in Local Property Tax Systems.” Policy Brief 08. University of Toronto: Local Government Revenue Initiative.
