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Making the Property Tax Work

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  • 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
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1311.pdf
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    References listed on IDEAS

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    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. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
    3. 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.
    4. 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.
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    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, December.
    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. 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.
    7. 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.
    8. Schächtele, Simeon & Eguino, Huáscar & Roman, Soraya, 2022. "Improving taxpayer registration through nudging? Field experimental evidence from Brazil," World Development, Elsevier, vol. 154(C).

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