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Purpose
This study aims to stimulate debate on the long overdue strategic reform of property taxes.
Design/methodology/approach
This study adopts an approach combining a systematic literature review with economic analysis.
Findings
Property tax reform is highly desirable and practical. Strategically thought-out reform could align incentives in a both economically and socially efficient way. There are powerful implications for the form and mechanisms of property taxes. There are also implications for policy and environmental efficiency and equity.
Originality/value
This study draws on existing literature but provides a novel analysis and solutions.
© Emerald Publishing Limited
2026
Emerald Publishing Limited
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