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The Role of the Property Tax in Financing Rural Local Governments in Developing Countries

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Author Info

  • Richard M. Bird
  • Enid Slack

    ()
    (International Tax Program, Rotman School of Management, University of Toronto)

Abstract

We argue in this paper that better rural local governments are needed to improve the lives of billions and that a good property tax is the key to improving rural local governments. Moreover, we suggest that only by giving local governments both the incentive and the ability to levy a property tax can effective rural local government and a meaningful rural property tax be achieved in most countries. Such a tax would often likely be a simple area-based levy, and the central government may not be too happy either with the way communities run the tax or how they spend the proceeds, but the critical role of the central government is to support and facilitate local action on this front, not to supplant it.

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File URL: http://www-2.rotman.utoronto.ca/iib/ITP0608.pdf
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Bibliographic 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 0608.

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Length: 33 Pages
Date of creation: Dec 2006
Date of revision:
Handle: RePEc:ttp:itpwps:0608

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Related research

Keywords: property tax; rural local government;

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References

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  1. Richard M. Bird, 2006. "Taxing Land and Property in Emerging Economies: Raising Revenue...and More?," International Tax Program Papers 0605, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  2. Fiszbein, Ariel, 1997. "The Emergence of local capacity: Lessons from Colombia," World Development, Elsevier, vol. 25(7), pages 1029-1043, July.
  3. Roy Bahl & Jorge Martinez-Vazquez, 2013. "Sequencing Fiscal Decentralization," Annals of Economics and Finance, Society for AEF, vol. 14(2), pages 641-687, November.
  4. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9803, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  6. Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
  7. Robert Bennett, 1997. "Administrative Systems and Economic Spaces," Regional Studies, Taylor & Francis Journals, vol. 31(3), pages 323-336.
  8. Richard M. Bird & Fran├žois Vaillancourt, 2006. "Perspectives on Fiscal Federalism," World Bank Publications, The World Bank, number 6953, October.
  9. Hoff, Karla, 1991. "Introduction: Agricultural Taxation and Land Rights Systems," World Bank Economic Review, World Bank Group, vol. 5(1), pages 85-91, January.
  10. Faguet, Jean-Paul, 2004. "Does decentralization increase government responsiveness to local needs?: Evidence from Bolivia," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 867-893, March.
  11. John E. Anderson, 1993. "Use-Value Property Tax Assessment: Effects on Land Development," Land Economics, University of Wisconsin Press, vol. 69(3), pages 263-269.
  12. Skinner, Jonathan, 1991. "Prospects for Agricultural Land Taxation in Developing Countries," World Bank Economic Review, World Bank Group, vol. 5(3), pages 493-511, September.
  13. World Bank, 2004. "India : Fiscal Decentralization to Rural Governments," World Bank Other Operational Studies 14674, The World Bank.
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Cited by:
  1. Jorge Martinez-Vazquez, 2011. "Municipal Finances in Latin America: Features, Issues, and Prospects," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1107, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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