This book presents a new approach to recurrent property taxation based on occupancy size and
location that will strengthen local governments. Reflecting on the concept of beneficial
property taxation first proposed by Alfred Marshall the political economy constraints faced by
traditional property taxation are examined and compared with evidence for beneficial property
tax seen in China Mexico and sub-Saharan Africa. The benefits of this form of taxation are
highlighted in relation to the financing of local public services and infrastructure that are
required for sustainable development.This book provides a policy-oriented look at property
taxation that engages with the sustainable development goals and lay the foundations for a
post-pandemic recovery. It will be relevant to researchers and policymakers interested in
development economics and the governance of taxation.
