CONTENTS

Chapters in this book

1. Frontmatter i
2. PREFACE vii
3. CONTENTS xi
4. INTRODUCTION 1
5. PART ONE. A PANORAMIC DESCRIPTION AND INTERPRETATION
6. I. SYSTEMS OF LAND TAXATION 7
7. II. DOMINANT CONCEPTUAL AND STRUCTURAL CHARACTERISTICS 42
8. III. REVENUE IMPORTANCE 60
9. PART TWO. MAJOR POLICY GUIDES
10. IV. WHY LAND TAXATION? 71
11. V. THE VIEWPOINT OF EQUITY 85
12. VI. THE VIEWPOINT OF EQUITY (Continued) 110
13. VII. OBJECTIVES OF AGRICULTURAL DEVELOPMENT 127
14. VIII. THE VIEWPOINT OF ECONOMIC POLICY 137
15. IX. THE VIEWPOINT OF ADMINISTRATION 161
16. PART THREE. PATHWAYS TO REFORM
17. X. BASIC DESIGN FOR MORE EFFECTIVE LAND TAXATION 179
18. XI. OPPORTUNITIES FOR NONFISCAL APPLICATIONS 210
19. INDEX 225