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The Role of the Property Tax in Financing Rural Local Governments in Developing Countries

  • Richard M. Bird
  • Enid Slack

    ()

    (International Tax Program, Rotman School of Management, University of Toronto)

We argue in this paper that better rural local governments are needed to improve the lives of billions and that a good property tax is the key to improving rural local governments. Moreover, we suggest that only by giving local governments both the incentive and the ability to levy a property tax can effective rural local government and a meaningful rural property tax be achieved in most countries. Such a tax would often likely be a simple area-based levy, and the central government may not be too happy either with the way communities run the tax or how they spend the proceeds, but the critical role of the central government is to support and facilitate local action on this front, not to supplant it.

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File URL: http://www-2.rotman.utoronto.ca/iib/ITP0608.pdf
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Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0608.

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Length: 33 Pages
Date of creation: Dec 2006
Date of revision:
Handle: RePEc:ttp:itpwps:0608
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Web page: http://www-2.rotman.utoronto.ca/iib
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  1. Khan, Mahmood Khan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics of Agricultural Economists, International Association of Agricultural Economists, vol. 24(3), March.
  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. John E. Anderson, 1993. "Use-Value Property Tax Assessment: Effects on Land Development," Land Economics, University of Wisconsin Press, vol. 69(3), pages 263-269.
  4. Faguet, Jean-Paul, 2004. "Does decentralization increase government responsiveness to local needs?: Evidence from Bolivia," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 867-893, March.
  5. Bahl, Roy & Martinez-Vazquez, Jorge, 2006. "Sequencing fiscal decentralization," Policy Research Working Paper Series 3914, The World Bank.
  6. Richard M. Bird & Fran├žois Vaillancourt, 2006. "Perspectives on Fiscal Federalism," World Bank Publications, The World Bank, number 6953, December.
  7. World Bank, 2004. "India : Fiscal Decentralization to Rural Governments," World Bank Other Operational Studies 14674, The World Bank.
  8. Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
  9. Skinner, Jonathan, 1991. "Prospects for Agricultural Land Taxation in Developing Countries," World Bank Economic Review, World Bank Group, vol. 5(3), pages 493-511, September.
  10. Hoff, Karla, 1991. "Introduction: Agricultural Taxation and Land Rights Systems," World Bank Economic Review, World Bank Group, vol. 5(1), pages 85-91, January.
  11. Fiszbein, Ariel, 1997. "The Emergence of local capacity: Lessons from Colombia," World Development, Elsevier, vol. 25(7), pages 1029-1043, July.
  12. 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.
  13. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  14. Robert Bennett, 1997. "Administrative Systems and Economic Spaces," Regional Studies, Taylor & Francis Journals, vol. 31(3), pages 323-336.
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