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Urban property tax reform : guidelines and recommendations

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  • Dillinger, William
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    Abstract

    The property tax is a potentially attractive means of financing municipal government in developing countries. As a revenue source, it can provide local government with access to a broad and expanding tax base. At present, however, yields of urban property taxes in developing countries are extremely low. In part, these low yields reflect failures in the administration of the tax. Procedural improvements alone, however, are unlikely to have a significant, sustained impact on property tax yields. This suggests that the scope of reform must be expanded to address the systems for rate setting and revaluation, and the incentives confronting administrators of the tax. The scope of reform may have to include the entire structure of local finance. Judging from recent experience, providing local government with complete autonomy over tax policy and administration does not always guarantee that the tax will be exploited effectively. Under these conditions, property tax reform can only be achieved in the context of wider restructuring in the sources of municipal revenue. By reducing the extent of arbitrary subsidies between jurisdictions and confronting local taxpayers with the cost of the services they consume, these reforms are consistent with the pursuit of the efficiency objective that is the principal justification for property tax reform.

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    Bibliographic Info

    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 710.

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    Date of creation: 30 Jun 1991
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    Handle: RePEc:wbk:wbrwps:710

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    Related research

    Keywords: Municipal Financial Management; Urban Governance and Management; Regional Governance; Public Sector Economics&Finance; Banks&Banking Reform;

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    Cited by:
    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. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9901, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. World Bank, 2000. "Thailand : Public Finance Review," World Bank Other Operational Studies 14508, The World Bank.
    4. World Bank, 2004. "India : Fiscal Decentralization to Rural Governments," World Bank Other Operational Studies 14674, The World Bank.

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