“…It is central to land taxation, two-rate taxation of land and buildings, taxation of land value increments and public land leasehold systems. Examples of papers published in the Journal of European Real Estate Research ( JERER ) on these topics include Grover et al (2017), who examine how the barriers to the successful implementation of value-based property tax reforms in emerging European economies can be overcome, and Korthals Altes (2019), who investigates land pricing in the context of the extension of public leaseholds in Amsterdam. Public leaseholds are found in some parts of Europe, including Finland, Sweden and The Netherlands.…”