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Taxing Land and Property in Emerging Economies: Raising Revenue...and More?

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Author Info
Richard M. Bird () (International Tax Program, Rotman School of Management, University of Toronto)

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Abstract

This paper discusses the roles that real property taxes may potentially play in developing countries both as a source of local revenue and as part of land use policy. We then describe how very far reality diverges from this prescription and note some reasons why it may prove more difficult to reform property taxes than other taxes. To move forward with property tax reform one must not only be modest with respect to the real potential for change but also careful to get some critical details right. In particular, we argue that it seldom makes sense to move quickly to a modern ‘market value’ system in less developed countries. We also suggest that emerging countries should focus primarily on developing a sound local property tax rather than venturing down this path of trying to use land and property taxes primarily as instruments of land policy. Finally, we conclude by using the case of China to stress the need to pay much more attention to the quite different rural and urban situations in developing countries in designing and implementing land and property taxes as an effective source of local revenue.

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File URL: http://www.rotman.utoronto.ca/iib/ITP0605.pdf
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Publisher Info
Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0605.

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Length: 44 Pages
Date of creation: Jul 2006
Date of revision:
Handle: RePEc:ttp:itpwps:0605

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Related research
Keywords: land tax; property tax; land use policy; China;

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Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
O23 - Economic Development, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
R14 - Urban, Rural, and Regional Economics - - General Regional Economics - - - Land Use Patterns

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Richard M. Bird, 2004. "Getting it Right: Financing Urban Development in China," International Tax Program Papers 0413, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Nov 2004. [Downloadable!]
    Other versions:
  2. Richard Bird & Christine C.P.Wong, 2005. "China's Fiscal System: A Work in Progress," International Studies Program Working Paper Series, at AYSPS, GSU paper0520, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  3. Kitchen, H.M. & Slack, E., 1993. "Business Property Taxation," Papers 93-24, Queen's at Kingston - School of Policy Studies.
  4. Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions," International Tax Program Papers 0505, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    Other versions:
  5. Richard M. bird, 2003. "Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency," International Tax Program Papers 0306, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  6. Dillinger, William, 1991. "Urban property tax reform : guidelines and recommendations," Policy Research Working Paper Series 710, The World Bank. [Downloadable!]
  7. Timothy J. Bartik, 2003. "Local Economic Development Policies," Staff Working Papers 03-91, W.E. Upjohn Institute for Employment Research. [Downloadable!] (restricted)
  8. Chun-Chung Au & Vernon Henderson, 2002. "How Migration Restrictions Limit Agglomeration and Productivity in China," NBER Working Papers 8707, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Richard M. Bird & Enid Slack, 2006. "The Role of the Property Tax in Financing Rural Local Governments in Developing Countries," International Tax Program Papers 0608, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  2. Richard M. Bird, 2008. "Tax Assignment Revisited," International Studies Program Working Paper Series, at AYSPS, GSU paper0805, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  3. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, esocialsciences.com. [Downloadable!]
    Other versions:
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