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Is [Rural] Property Tax Relevant?

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  • Juanita Villaveces

Abstract

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

Suggested Citation

  • Juanita Villaveces, 2014. "Is [Rural] Property Tax Relevant?," Documentos de Trabajo 11527, Universidad del Rosario.
    • Handle: RePEc:col:000092:011527
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    File URL: http://repository.urosario.edu.co/bitstream/handle/10336/10957/11527.pdf
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    References listed on IDEAS

    as
    1. Bird, Richard, 2010. "Taxation and Development," World Bank - Economic Premise, The World Bank, issue 34, pages 1-5, September.
    2. Horacio L. P. Piffano, 2010. "Taxation on Rural Sector: Tax Burden, Land Value and Property Right," Department of Economics, Working Papers 077, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    3. Michael A. Pagano & Benoy Jacob, 2008. "The Political-Economy of Property Taxation and Land Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0823, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
    5. Assunção, Juliano Junqueira & Moreira, Humberto Ataíde, 2004. "Land taxes in a Latin American context," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 526, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    6. Skinner, Jonathan, 1991. "Prospects for Agricultural Land Taxation in Developing Countries," The World Bank Economic Review, World Bank, vol. 5(3), pages 493-511, September.
    7. Oates, Wallace E. & Schwab, Robert M., 1988. "Economic competition among jurisdictions: efficiency enhancing or distortion inducing?," Journal of Public Economics, Elsevier, vol. 35(3), pages 333-354, April.
    8. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
    9. Ross, Michael L., 2004. "Does Taxation Lead to Representation?," British Journal of Political Science, Cambridge University Press, vol. 34(2), pages 229-249, April.
    10. Wunderlich, Gene, 1995. "Property In, Taxes On, Agricultural Land," LTC Papers 292578, University of Wisconsin-Madison, Land Tenure Center.
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    More about this item

    Keywords

    Property tax; rural taxation; property rights;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • P14 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Property Rights

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