Property Tax in Europe: The Changing Landscape
Editors-in-Chief: William McCluskey, Roy Bahl, Riël Franzsen
Published by the Lincoln Institute of Land Policy, 2026
Book Abstract
Property Tax in Europe: The Changing Landscape conducts multi-dimensional cross-country comparative analysis of property tax systems across Europe. Its research dimensions cover property tax revenue performance, tax administration systems, tax structure and policy effects, real estate valuation, property transfer taxes, and tax reform pathways. The volume contains in-depth national case studies of 14 European countries: Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Latvia, the Netherlands, Poland, the United Kingdom, Russia, Slovenia and Spain. It systematically summarizes practical models and policy experience with international reference value, including mature institutional transition pathways, operational frameworks of property tax as a land policy instrument, and digital innovations in property tax administration. This book is the third volume in the Lincoln Institute’s international property tax book series, following Property Tax in Africa: Status, Challenges, and Prospects (published in 2017) and Property Tax in Asia: Policy and Practice (published in 2022).
The book was officially launched at the European Property Tax Symposium held in The Hague, the Netherlands, on June 8–9, 2026. Co-hosted by the Lincoln Institute of Land Policy and the Dutch Council for Real Estate Valuation, the conference brought together all chapter authors and European property tax experts to discuss cross-country research findings and transferable policy lessons. Dr Wenjing Li from the Peking University–Lincoln Institute Center for Urban Development and Land Policy participated in the conference as one of the contributors to Part One of this volume.
Editors
William McCluskey, Distinguished Professor, African Tax Institute, University of Pretoria, South Africa
Roy Bahl, Distinguished Professor Emeritus of Economics and Founding Dean of the Andrew Young School of Policy Studies, Georgia State University
Riël Franzsen, South African Research Chair in Tax Policy and Governance, African Tax Institute, University of Pretoria, South Africa
Table of Contents
