Editing Land value tax (section)

===LVT Impracticalities===
In some countries, LVT is impractical because of uncertainty regarding [[land titles]] and [[land ownership and tenure|tenure]]. For instance, a parcel of grazing land may be communally owned by village inhabitants and administered by village elders. The land in question would need to be held in a trust or similar body for taxation purposes. If the government cannot accurately define ownership boundaries and ascertain the proper owners, it cannot know from whom to collect the tax. Clear titles are absent in many developing countries.<ref>{{cite thesis |degree=Doctoral |first = Mika-Petteri |last = Törhönen |section=Sustainable Land Tenure and Land Registration in Developing Countries, Including a Historical Comparison with an Industrialised Country |section-url=http://lib.tkk.fi/Diss/2003/isbn9512264919/article4.pdf |title=Sustainable Land Tenure and Land Registration in Developing Countries |url=http://lib.tkk.fi/Diss/2003/isbn9512264919/ |date =1998–2003 |publisher=Helsinki University of Technology |access-date = 22 May 2008}}</ref> In African countries with imperfect land registration, boundaries may be poorly surveyed, and the owner can be unknown.<ref>{{Cite journal |last=Keith |first=Simon H. |date=October 1993 |title=Property Tax in Anglophone Africa: A Practical Manual |location=Washington, DC |publisher=The World Bank |page=10 |url=http://www1.worldbank.org/wbiep/decentralization/africa/Keith.pdf |issn=0253-7494 |access-date=12 June 2008 |journal= World Bank Technical Paper|archive-url=https://web.archive.org/web/20080910003610/http://www1.worldbank.org/wbiep/decentralization/africa/Keith.pdf |archive-date=10 September 2008 }}</ref>