Browsing Research Articles (Taxation) by Author "McCluskey, William J."

Browsing Research Articles (Taxation) by Author "McCluskey, William J."

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  • Property tax in Malaysia and South Africa : a question of assessment capacity and quality assurance 
    Daud, Dzurllkanian Zulkarnain; Kamarudin, Norhaya; Franzsen, R.C.D. (Riel); McCluskey, William J. (International Association of Assessing Officers and the International Property Tax Institute, 2013)
    Many developing countries have been strengthening subnational government through decentralisation policies (Shah 2004). The supporting argument is based on the increased efficiency and welfare gains that come from ...
  • Real property assessment and taxation in the Republic of Moldova 
    Buzu, Olga; McCluskey, William J.; Franzsen, R.C.D. (Riel) (International Association of Assessing Officers and the International Property Tax Institute, 2012)
    Many of the countries in Central and South East Europe that were part of the former Soviet Bloc still retain area-based property tax systems. This article describes the successful property tax reform implemented in ...