IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper1311.html

Making the Property Tax Work

Author

Listed:
  • Roy Kelly

    (Duke Center for International Development Sanford School of Public Policy, Duke University)

Abstract

As with any reform, making the property tax work requires visionary leadership, an appropriate policy framework, strong administrative capacity, and appropriate incentives to mobilize the political, administrative and popular support needed to enhance property tax revenues, equity and efficiency. This paper focuses on these requirements for successful property tax reform, identifying the key policy and administrative components and possible strategies needed to make the property tax work. Part 1 outlines the broader public sector reform environment needed to facilitate and support sustainable property tax reform. Part 2 identifies the policy and administration determinants affecting the realization of property tax revenue, equity and efficiency outcomes. Part 3 focuses on the ingredients needed to design a successful reform implementation strategy, while Part 4 summarizes the key recommendations for making the property tax work, especially in transitional and developing countries.

Suggested Citation

  • Roy Kelly, 2013. "Making the Property Tax Work," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1311, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1311
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1311.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Roy Bahl & Jorge Martinez-Vazquez, 2013. "Sequencing Fiscal Decentralization," Annals of Economics and Finance, Society for AEF, vol. 14(2), pages 641-687, November.
    2. Tony Chapman & Bill Best & Paul Van Casteren, 2003. "Review of Best Practice," Palgrave Macmillan Books, in: Executive Coaching, chapter 0, pages 257-268, Palgrave Macmillan.
    3. Wallace Oates, 2005. "Toward A Second-Generation Theory of Fiscal Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 349-373, August.
    4. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Awasthi, Rajul & Nagarajan, Mohan & Deininger, Klaus W., 2021. "Property taxation in India: Issues impacting revenue performance and suggestions for reform," Land Use Policy, Elsevier, vol. 110(C).
    2. Prince Enwereji & M. Potgieter, 2022. "Strategic Leadership Qualities to Enhance the Payment Culture for Municipal Services within an African Context," International Review of Management and Marketing, Econjournals, vol. 12(3), pages 10-17, May.
    3. Engelmann, Tobias & von Haldenwang, Christian & Sahler, Gregor & Elfert, Alice & Germain, Samuel & Stanzel Ferreira, Amelie, 2015. "The devolution of the land and building tax in Indonesia," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 89, number 89, January.
    4. Usman, Mohammed Maishera & David Ngwoke Mbazor, 2024. "Assessment of the Factors Affecting Property Tax Compliance in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(5), pages 735-744, May.
    5. Gojković Biljana Srdić & Stanković Dragan, 2024. "The Development of Mass Assessment and Taxation of Real Estate as a Basis for Increasing the Source Income of the Local Self-Government Units of the Republic of Srpska," Economic Themes, Sciendo, vol. 62(1), pages 67-86.
    6. Prince Chukwuneme Enwereji & Frazer Kadama, 2018. "Debt Management: Payment of Residential Property Rates in a Selected District Municipality in South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 277-286.
    7. Schächtele, Simeon & Eguino, Huáscar & Roman, Soraya, 2022. "Improving taxpayer registration through nudging? Field experimental evidence from Brazil," World Development, Elsevier, vol. 154(C).
    8. Tommaso Oliviero & Agnese Sacchi & Annalisa Scognamiglio & Alberto Zazzaro, 2019. "House prices and immovable property tax: Evidence from OECD countries," Metroeconomica, Wiley Blackwell, vol. 70(4), pages 776-792, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    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.
    2. Richard M. Bird, 2011. "Subnational Taxation In Developing Countries: A Review Of The Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 139-161.
    3. Richard M. Bird, 2012. "Fiscal Decentralization in Colombia: A Work (Still) in Progress," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1223, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Kappeler, Andreas & Solé-Ollé, Albert & Stephan, Andreas & Välilä, Timo, 2013. "Does fiscal decentralization foster regional investment in productive infrastructure?," European Journal of Political Economy, Elsevier, vol. 31(C), pages 15-25.
    5. Dibondo Nafula Lucy & Susan Were, 2014. "Challenges Faced by Public Sector Institutions in Adopting Entrepreneurial Skills - A Case Study of the Postal Corporation of Kenya," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(10), pages 344-360, October.
    6. Bonnet, Odran & Chapelle, Guillaume & Trannoy, Alain & Wasmer, Etienne, 2021. "Land is back, it should be taxed, it can be taxed," European Economic Review, Elsevier, vol. 134(C).
    7. Blesse, Sebastian & Baskaran, Thushyanthan, 2016. "Do municipal mergers reduce costs? Evidence from a German federal state," Regional Science and Urban Economics, Elsevier, vol. 59(C), pages 54-74.
    8. Cont, Walter & Porto, Alberto, 2014. "Personal and regional redistribution through public finance in a federal setting," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(4), pages 563-578.
    9. Evgeny N. Timushev, 2019. "Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 27-42, December.
    10. Marius Constantin PROFIROIU & Septimiu Rares SZABO, 2016. "Outsourcing vs decentralisation: A comparative analysis in Central and Eastern Europe," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, vol. 2(2), pages 3-26, December.
    11. Mihaela Tomaziu-Todosia, 2020. "The Importance of Health in All Policies (HiAP)," Postmodern Openings, Editura Lumen, Department of Economics, vol. 11(1), pages 238-249, February.
    12. Löffler, Max & Siegloch, Sebastian, 2015. "Property Taxation, Local Labor Markets and Rental Housing," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112967, Verein für Socialpolitik / German Economic Association.
    13. Fritz Breuss, 2013. "Towards a New EMU," WIFO Working Papers 447, WIFO.
    14. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Revenues of Local Governments," CEMA Working Papers 551, China Economics and Management Academy, Central University of Finance and Economics.
    15. Luciano Monti & Roberto Cerroni, 2019. "How the Widespread Presence of Historical Private Real Estate Can Contribute to Local Development," Review of European Studies, Canadian Center of Science and Education, vol. 11(1), pages 183-183, December.
    16. De Borger, Bruno & Proost, Stef, 2016. "Can we leave road pricing to the regions? -The role of institutional constraints," Regional Science and Urban Economics, Elsevier, vol. 60(C), pages 208-222.
    17. K. L. Devkota, 2014. "Impact of Fiscal Decentralization on Economic Growth in the Districts of Nepal," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1420, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    18. Beata Guziejewska & Katarzyna Walerysiak-Grzechowska, . "A Local Government Revenue System under Macroeconomic Pressure: The Case of Poland," Prague Economic Papers, University of Economics, Prague, vol. 0, pages 1-23.
    19. Do Manh Thai & Duong, Dang & Falch, Morten & Chung Bui Xuan & Tran Thi Anh Thu, 2021. "Factors Affecting the Sustainability of Telecentres in the Developing Country," 23rd ITS Biennial Conference, Online Conference / Gothenburg 2021. Digital societies and industrial transformations: Policies, markets, and technologies in a post-Covid world 238017, International Telecommunications Society (ITS).
    20. Richard M. Bird & Enid Slack, 2005. "Land and Property Taxation in 25 Countries: A Comparative Review," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(3), pages 34-42, November.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper1311. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.