IDEAS home Printed from https://ideas.repec.org/a/sae/envirc/v28y2010i6p978-991.html
   My bibliography  Save this article

Financing Urban Government in Transition Countries: Assessment Uniformity and the Property Tax

Author

Listed:
  • Katrina Connolly

    (Trachtenberg School of Public Policy and Public Administration, The George Washington University 805 21st Street, Suite 601, Washington, DC 20057, USA)

  • Michael Bell

    (Institute for Policy Studies, The George Washington University, PO Box 869, McHenry MD 21541, USA)

Abstract

The area-based property tax has been gaining influence in developing and transitional countries around the world. While an area-based property tax is advocated for its simplicity and transparency, it is often criticized as being unfair because assessed values upon which property tax liabilities are based are not related to market values. We present a case study in Lithuania that explores the uniformity of assessments, and thus the implications for fairness of the distribution of property tax liabilities across properties, for an area-based tax as opposed to an ad valorem property tax. The findings suggest that, in Lithuania, assessments are more uniform, and the distribution of property tax liabilities across properties are more fair, for detached housing under the area-based assessment than under the market-based assessment; alternatively, uniformity and fairness of the distribution of tax liabilities for flats are better under market-based than area-based assessment.

Suggested Citation

  • Katrina Connolly & Michael Bell, 2010. "Financing Urban Government in Transition Countries: Assessment Uniformity and the Property Tax," Environment and Planning C, , vol. 28(6), pages 978-991, December.
    • Handle: RePEc:sae:envirc:v:28:y:2010:i:6:p:978-991
    DOI: 10.1068/c1076b
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1068/c1076b
    Download Restriction: no
    File URL: https://libkey.io/10.1068/c1076b?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
    2. Richard M. Bird & François Vaillancourt, 2006. "Perspectives on Fiscal Federalism," World Bank Publications - Books, The World Bank Group, number 6953.
    Full references (including those not matched with items on IDEAS)

    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. repec:idq:ictduk:13739 is not listed on IDEAS
    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. Roy Bahl & Richard M. Bird, 2014. "Decentralization and Infrastructure: Principles and Practice," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1408, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Cristian Sepulveda & Jorge Martinez-Vazquez, 2012. "Explaining property tax collections in developing countries: the case of Latin America," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 7, pages iii-iii, Edward Elgar Publishing.
    5. Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
    6. Richard M Bird & Enid Slack, 2007. "An Approach to Metropolitan Governance and Finance," Environment and Planning C, , vol. 25(5), pages 729-755, October.
    7. repec:idb:brikps:445 is not listed on IDEAS
    8. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0708, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Oliver W. Lerbs & Christian A. Oberst, 2014. "Explaining the Spatial Variation in Homeownership Rates: Results for German Regions," Regional Studies, Taylor & Francis Journals, vol. 48(5), pages 844-865, May.
    10. Tiangboho SANOGO, 2017. "Does fiscal decentralization enhance citizens’ access to public services and reduce poverty? Evidence from a conflict setting," Working Papers 201715, CERDI.
    11. 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.
    12. 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.
    13. Roy Bahl, 2017. "Metropolitan city finances in Asia and the Pacific region: issues, problems and reform options," MPDD Working Paper Series WP/17/04, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    14. Manasan, Rosario G., 2018. "An Assessment of the Fiscal Features of the PDP Laban Model of Philippine Federalism 1.0 and the Gonzales-De Vera Federal Model," Discussion Papers DP 2018-14, Philippine Institute for Development Studies.
    15. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    16. Pavlovčič Polona, 2018. "GNSS-Condition Impacts on Land Boundary Coordinates and Land Area Determination," Business Systems Research, Sciendo, vol. 9(2), pages 108-119, July.
    17. 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, July.
    18. Roy Kelly, 2004. "Property Tax Reform in Indonesia: Emerging Challenges from Decentralisation," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 26(1), pages 71-90, June.
    19. 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.
    20. Riccardo Fiorentini & Guido Montani, 2013. "Beyond Austerity A European Recovery Policy Is Feasible," Working Papers 06/2013, University of Verona, Department of Economics.
    21. 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).
    22. Nicola Bianchi & Michela Giorcelli & Enrica Maria Martino, 2023. "The Effects of Fiscal Decentralisation on Publicly Provided Services and Labour Markets," The Economic Journal, Royal Economic Society, vol. 133(653), pages 1738-1772.

    More about this item

    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:sae:envirc:v:28:y:2010:i:6:p:978-991. 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: SAGE Publications (email available below). General contact details of provider: .

    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.