The Development of Property Taxation in Economics in Transition : Case Studies from Central and Eastern Europe

Taxes on land and building can serve important economic, political, and legal objectives in developing new fiscal policies and new approaches to property rights in post communist countries. The Lincoln Institute of Land Policy is particularly interested in the complex debate over property-based taxes and how they are being implemented during the transition to democratic societies and market economies. Over the past eight years, the Institute has undertaken a series of educational programs to help public officials and business leaders understand the underlying principles and practical examples of property taxation and valuation. The Institute's interest was stimulated by participation in a conference in Tallinn, Estonia, in September 1993 with the Paris-based Organization for Economic Co-operation and Development (OECD). Estonia was the first of the new independent states to recognize the benefits of land taxation, which it was then in the process of implementing. Thereafter, the Institute presented courses relating to land reform and property taxation in Estonia, in other Baltic countries,and in OECD centers for training financial officials from transitional countries and the unique circumstances under which property taxation has arisen at this unprecedented point in history. This interest led the Institute to sponsor research for the case studies in this volume.