@incollection{,
	
					
					
					FBBFBF4C0A1B94BE15B2EDABF3B595E6
				,
	author={{Orekan, AtinukeAdebimpe}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2122331
}

@book{b0,
	
	
		,
	title={{Local Government Tax Mobilization and Utilization in Nigeria: Problem and Prospects}}
		,
	author={{
			AAdedokun
		}}
		
			,
	year={2012}
		
	

}

@book{b1,
	
	
		,
	title={{Land-Value Taxation around the World}}
		,
	author={{
			RAndelson
		}}
		
			,
	year={2000}
			,
	publisher={Blackwell}
			,
	address={Malden, MA}
		
	
	,
	note={3rd ed.}

}

@book{b2,
	
	
		,
	title={{Bridging the gap in Urban Governance through the Use of Pro-Poor Tools in Property Taxation: Paper presented at the Mandatory Continuing Professional Development (MCPD) Workshop on "Effective Property tax administration as a tool for good governance"; The Nigerian Institute of Estate Surveyors and Valuers}}
		,
	author={{
			MT AAjayi
		}}
		
			,
	year={2008}
			,
	address={Minna, Niger State, Nigeria}
		
	

}

@book{b3,
	
	
		,
	title={{Urban Public Finance in Developing Countries}}
		,
	author={{
			RBahl
		} and {
			FLinn
		}}
		
		
			,
	year={1992. 1992}
			,
	publisher={Oxford University Press}
			,
	address={New York}
		
	

}

@book{b4,
	
	
		,
	title={{The Property Tax in Developing countries: Current Practice and Prospects in making the property Tax work: Experiences in Developing and Transitional Countries}}
		,
	author={{
			RBahl
		} and {
			Martinez-Vazques
		}}
		
		,
	editor={R. W Bahl, J.}
		
			,
	year={2008}
		
	

}

@book{b5,
	
	
		,
	title={{Intergovernmental transfers to local governments-Lincoln Institute of Land Policy. A conference proceedings of 2009 on "Prospects for Private infrastructure in the United States}}
		,
	author={{
			JEBenton
		}}
		
			,
	year={2009}
		
	

}

@book{b6,
	
	
		,
	title={{Agricultural Property Taxation: A comparative Analysis: Publication of the public policy center}}
		,
	author={{
			GYBrandon
		} and {
			BBruce
		}}
		
		
			,
	year={1999}
		
		
			University of Nebraska
		
	

}

@book{b7,
	
	
		,
	title={{Taxing Agricultural Land in Developing Countries}}
		,
	author={{
			RMBird
		}}
		
			,
	year={1974}
			,
	publisher={Harvard University Press}
			,
	address={Cambridge, MA}
		
	

}

@book{b8,
	
	
		,
	title={{The Mystery of Capital: Why Capitalism Triumphs in the West and fails everywhere else}}
		,
	author={{
			HDe Soto
		}}
		
			,
	year={2000}
			,
	address={New York, Benue Books}
		
	

}

@book{b9,
	
	
		,
	title={{Taxation in Nigeria: Principles and Practice}}
		,
	author={{
			NWEdotsu
		}}
		
			,
	year={2008}
			,
	publisher={Cavalet Publications}
		
	

}

@book{b10,
	
	
		,
	title={{Administration and collection of value added tax (VAT) in Government Parastatals in Enugu and Anambra States}}
		,
	author={{
			JCEzemma
		}}
		
			,
	year={2013}
			,
	address={Nigeria}
		
	

}

@incollection{b11,
	
	
		,
	title={{Food and Agriculture Organisation (FAO}}
	
	
		,
	booktitle={{Rural Property Tax Systems in Central and -Eastern}}
				
			,
	year={2002}
		
	

}

@book{b12,
	
	
		,
	author={{
			Europe
		}}
		,
	title={{FAO Corporate Document Repository}}
				
	

}

@book{b13,
	
	
		,
	title={{Economic and Social Development Department}}
		
	

}

@book{b14,
	
	
		,
	title={{Property Assessment for Rating Purposes in Southern and East Africa: Present Status and Future Prospects: Paper to be presented at the 8th Annual Conference of the Pacific Rim Real Estate Society}}
		,
	author={{
			RCFranzsen
		}}
		
			,
	year={2002}
			,
	address={Christchurch, New Zealand}
		
	

}

@book{b15,
	
	
		,
	title={{Property Tax in Africa, Status, Challenges and Prospects}}
		,
	author={{
			RFranzen
		} and {
			.WMc Cuskey
		}}
		
		
			,
	year={2017}
			,
	address={Cambridge, Massachusetts. ISBN9781558443679}
		
		
			Lincoln Institute of Land Policy
		
	

}

@book{b16,
	
	
		,
	title={{Land Value Taxation: A Case Study Approach}}
		,
	author={{
			WJMccluskey
		} and {
			RC DFranzsen
		}}
		
		
			,
	year={2001. 2001}
			,
	address={Cambridge MA}
		
		
			Lincoln Institute of Land Policy
		
	
	,
	note={Working Paper}

}

@book{b17,
	
	
		,
	title={{Lagos generates N20 billion in Land Administration. The Guardian, Monday}}
		,
	author={{
			BNwannekanma
		}}
		
			,
	year={2017. May 8, 2017}
			31
		
	

}

@book{b18,
	
	
		,
	title={{Comparative property rating and taxation: Institute for Development Studies}}
		,
	author={{
			JUOgbuefi
		}}
		
			,
	year={2004}
			,
	address={Nigeria}
		
		
			University of Nigeria, Enugu campus
		
	

}

@book{b19,
	
	
		,
	title={{The Lagos land use charge law (2001) and vision 20: 2020 housing theme: Paper presented at the40th National Conference of The Nigerian Institute of Estate Surveyors and Valuers}}
		,
	author={{
			OAOlawande
		}}
		
			,
	year={2010}
			,
	address={Victoria Island, Lagos, Nigeria}
		
	

}

@book{b20,
	
	
		,
	title={{Repositioning the Nigeria's Tax System}}
		,
	author={{
			IOloyede
		}}
		
		
			,
	year={2010}
		
	

}

@book{b21,
	
	
		,
	title={{Property taxation and democratic decentralization in developing countries: Paper presented at a seminar on 'Taxation Perspectives: A Democratic Approach to Public Finance in Developing Countries': Institute of Development Studies}}
		,
	author={{
			DOlowu
		}}
		
			,
	year={2002}
			,
	address={Sussex}
		
	

}

@incollection{b22,
	
	
		,
	title={{The Impact of Infrastructural Facilities on Residential Property Development in Ota, Ogun State}}
		,
	author={{
			AOrekan
		}}
	
	
		,
	journal={{Covenant Journal of Research in the Built Environment (CJRBE)}}
		
			3
			2
			,
	year={2015. December, 2015}
		
	

}

@book{b23,
	
	
		,
	title={{Land Use Charge and its Roles in National Development}}
		,
	author={{
			OOyedele
		}}
		
			,
	year={2016}
		
	

}

@book{b24,
	
	
		,
	title={{The Principles and Practice of Property Rating and Taxation}}
		,
	author={{
			SOyegbile
		}}
		
			,
	year={1996}
			,
	publisher={Jamesons Graphic Publishers}
			,
	address={Minna, Nigeria}
		
	

}

@book{b25,
	
	
		,
	title={{Multiplicity of taxes: Lagos state revenue generation initiatives. CITN -MPTP ABEOKUTA-Current issues in property taxation}}
		,
	author={{
			ASanni
		}}
		
			,
	year={2010}
		
	

}

@book{b26,
	
	
		,
	title={{Federalism and intergovernmental fiscal relations in Nigeria. Ibadan: spectrum books Ltd}}
		,
	author={{
			STeidi
		} and {
			S & Oloyede
		}}
		
		
			,
	year={2010}
		
	

}

@book{b27,
	
	
		,
	title={{Urban property tax reform in Nigeria: Lessons from Oyo State experience}}
		,
	author={{
			MTomori
		}}
		
	
	,
	note={A (undated)}

}

@incollection{b28,
	
	
		,
	title={{The Multiplicity of Taxpayers Identities and Their Implications for Tax Ethics}}
		,
	author={{
			MWenzel
		}}
	
	
		,
	journal={{Law and Policy}}
		
			29
			1
			
			,
	year={2007}
		
	

}