Comparative Review of Land and Property Taxation in Southeast Asia

"The Lincoln Institute of Land Policy conducts research, policy evaluations, education, and training on policy issues relating to land around the world. The Institute has international studies programs that focus specifically on Latin America, the Caribbean, and China, and it is evaluating extending its work into other countries or regions. In particular, the Lincoln Institute is interested in exploring property taxation issues in Southeast Asia. Property tax may support the decentralization process as it has the potential to serve as an important source of own­source revenue and political accountability for local governments. The Capstone team examined land and property administration and taxation structures in Indonesia, Vietnam, Thailand, the Philippines, and Malaysia. Based on a review of existing literature and interviews with local experts, the team then wrote and presented a working paper for the Lincoln Institute comparing and contrasting property and land administration and taxation in Indonesia and the Philippines. The team examined the impact of decentralization and intergovernmental transfer systems on the valuation and collection efficiency of the property tax regime in the two countries. "