...Lucy M. Nyabwengi; Owiti A K’Akumu Purpose This study aims to evaluate the property tax base under the local government property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi has grown both in population and in physical extent resulting to increased demand...

...Paul Bidanset; Michael McCord; Peadar Davis; Mark Sunderman Purpose The purpose of this study is to enhance the estimation of vertical and horizontal inequity within property valuation. Property taxation is a crucial source of finance for local government around the world – based on a presumptive...