Includes bibliographical references. Lara, F. J., & Morala, R. O. (2008). Enhancing taxation on idle agricultural lands: policy study in aid of legislation. Pasig City, Philippines: Development Academy of the Philippines and La Liga Policy Institute.

Part 1: Introduction -- Conceptual and development framework -- Research methodology -- The creeping idle land phenomena in the Philippines -- Identifying idle agricultural lands: determining the extent of idle agricultural lands in the Philippines -- Legal environment: idle land tax in the Philippines -- Idle land tax: structure and administration -- Earmarking idle land tax proceeds -- Summary of major findings -- Summary of recommendations -- Part 2: Case studies: idle land tax and local governments -- Luzon -- Visayas -- Mindanao

"This study consolidates new and most recent information and data surrounding Idle lands, idle land taxes and its performance including documenting, drawing insights and lessons from existing experiences of some local governments regarding the implementation of land taxes in the country. There are very limited studies conducted specifically on idle land taxation in the Philippines. In most cases this studies on Idle land taxation in the country that this current study builds on." - From the Book