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.

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1 May 2026

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Journal of Property Investment and Finance 44(3) , pp.208 - 212, 2026

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DOI: 10.1108/JPIF-02-2026-0038

https://www.emerald.com/jpif/article/44/3/208/1366529/Real-Estate-Insights-Sweetening-the-dog-s

This Journal article is published under the centre's Urban programme.