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Land Taxation in Asia: An Overview of the 19th and 20th Centuries

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  • Anne Booth

Abstract

Most studies of land taxation in Asia have found that its importance has declined over the 20th century, as a proportion of total government revenues and often in absolute terms. In fact, this decline started well before 1940 in most colonial territories in Asia, as well as in Japan. The paper explores the reasons for this decline in the context of several former colonies in Asia, including British India, Indonesia, the Philippines, Taiwan and Korea. The paper also examines why attempts to revive land taxation, especially in rural areas as a source of revenue for sub-national governments, have often been disappointing, and draws some lessons for future policies.

Suggested Citation

  • Anne Booth, 2014. "Land Taxation in Asia: An Overview of the 19th and 20th Centuries," Oxford Development Studies, Taylor & Francis Journals, vol. 42(1), pages 1-18, March.
    • Handle: RePEc:taf:oxdevs:v:42:y:2014:i:1:p:1-18
    DOI: 10.1080/13600818.2014.880413
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    1. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
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    Cited by:

    1. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2018. "Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues," Land Use Policy, Elsevier, vol. 78(C), pages 338-352.
    2. Kamel Louhichi & Aymeric Ricome & Sergio Gomez y Paloma, 2022. "Impacts of agricultural taxation in Sub‐Saharan Africa: Insights from agricultural produce cess in Tanzania," Agricultural Economics, International Association of Agricultural Economists, vol. 53(5), pages 671-686, September.
    3. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.

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