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How to Reform the Property Tax: Lessons from around the World

Author

Listed:
  • Enid Slack
  • Richard M. Bird

    (University of Toronto)

Abstract

Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future.

Suggested Citation

  • Enid Slack & Richard M. Bird, 2015. "How to Reform the Property Tax: Lessons from around the World," IMFG Papers 21, University of Toronto, Institute on Municipal Finance and Governance.
    • Handle: RePEc:mfg:wpaper:21
    as

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    File URL: https://tspace.library.utoronto.ca/bitstream/1807/81246/1/imfg_paper_21_slack_bird_sept19_2015.pdf
    File Function: First version, 2015
    Download Restriction: no
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    Citations

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    Cited by:

    1. Milyausha R. Pinskaya & Ori A. Alaverdyan & Sergey V. Bogachov & Gurgen K. Ohanyan, 2017. "Methodological Approaches towards Property Taxation in Tax Systems of Russia and Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 85-97, August.
    2. Gabriella Y. Carolini, 2021. "Aid’s urban footprint and its implications for local inequality and governance," Environment and Planning A, , vol. 53(2), pages 389-409, March.
    3. Daniel Henstra & Jason Thistlethwaite, 2017. "Climate Change, Floods, and Municipal Risk Sharing in Canada," IMFG Papers 30, University of Toronto, Institute on Municipal Finance and Governance.
    4. Bob Baldwin, 2015. "Municipal Employee Pension Plans in Canada: An Overview," IMFG Papers 23, University of Toronto, Institute on Municipal Finance and Governance.
    5. Zack Taylor & Alec Dobson, 2020. "Power and Purpose:Canadian Municipal Law in Transition," IMFG Papers 47, University of Toronto, Institute on Municipal Finance and Governance.
    6. International Monetary Fund, 2016. "Republic of Slovenia: Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System," IMF Staff Country Reports 2016/053, International Monetary Fund.
    7. eccleston, richard & Verdouw, Julia & Flanagan, Kathleen & Warren, Neil & Duncan, Alan & Ong, Rachel & Whelan, Stephen & Atalay, Kadir & Hayward, Richard Donald, 2018. "Pathways to housing tax reform," SocArXiv 8xrbe, Center for Open Science.

    More about this item

    Keywords

    property tax; tax reform; local finance; political economy;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation

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