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Property Taxation in Bogota, Colombia: An Analysis of Poor Revenue Performance

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  • Johannes F. Linn

    (World Bank)

Abstract

Property taxation is an important local revenue source in many cities of developing countries, but one which suffers frequently from sluggish revenue growth. For the case of Bogota (Colombia) this poor revenue performance is explained by a low rate of growth in the market value of properties. This result follows from a review of the property tax structure, assessment procedures, collection practices, and exemption policies, and from an analysis of property value growth. Some policy recommendations for improved revenue performance are suggested; but since increased reliance on property taxation in Bogota would imply repeated discretionary and highly visible policy actions, the likelihood of an expanding role of property taxation in that city appears slim. While different conclusions might be derived for other cities, the analytical approach chosen for this study may be applied elsewhere.

Suggested Citation

  • Johannes F. Linn, 1980. "Property Taxation in Bogota, Colombia: An Analysis of Poor Revenue Performance," Public Finance Review, , vol. 8(4), pages 457-476, October.
    • Handle: RePEc:sae:pubfin:v:8:y:1980:i:4:p:457-476
    DOI: 10.1177/109114218000800405
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    References listed on IDEAS

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    1. Beier, George & Churchill, Anthony & Cohen, Michael & Renaud, Bertrand, 1976. "The task ahead for the cities of the developing countries," World Development, Elsevier, vol. 4(5), pages 363-409, May.
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    Cited by:

    1. Roy Kelly, 2014. "Implementing sustainable property tax reform in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 10, pages 326-363, Edward Elgar Publishing.

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