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Taxing land and property

In: Fiscal Decentralization and Local Finance in Developing Countries

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Abstract

Theory suggests that taxes on real property are a good source of revenue for local governments. In practice, however, the annual property tax is not important in developing countries, for a variety of reasons explored in this chapter. The revenue performance of the property tax is weak because of overgenerous preferential treatments that erode the base, poor administration and low rates. There are wide variations in bases and rates, as the chapter discusses, but both valuation and collection are often weak. The chapter also discusses other ways to tax land and real property, including taxes on property transfers, and various ways of capturing increases in land values. It concludes with a discussion of reform options.

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  • ., 2018. "Taxing land and property," Chapters, in: Fiscal Decentralization and Local Finance in Developing Countries, chapter 6, pages 227-278, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:17561_6
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    Cited by:

    1. Melser, Daniel, 2020. "Estimating the housing capitalization effects of new infrastructure: Should we be using rents instead of prices?," Transportation Research Part A: Policy and Practice, Elsevier, vol. 138(C), pages 402-421.
    2. Bian, Junsong & Zhao, Xuan, 2020. "Tax or subsidy? An analysis of environmental policies in supply chains with retail competition," European Journal of Operational Research, Elsevier, vol. 283(3), pages 901-914.

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    Keywords

    Economics and Finance;

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