IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/17561_6.html
   My bibliography  Save this book chapter

Taxing land and property

In: Fiscal Decentralization and Local Finance in Developing Countries

Author

Listed:
  • .

Abstract

Theory suggests that taxes on real property are a good source of revenue for local governments. In practice, however, the annual property tax is not important in developing countries, for a variety of reasons explored in this chapter. The revenue performance of the property tax is weak because of overgenerous preferential treatments that erode the base, poor administration and low rates. There are wide variations in bases and rates, as the chapter discusses, but both valuation and collection are often weak. The chapter also discusses other ways to tax land and real property, including taxes on property transfers, and various ways of capturing increases in land values. It concludes with a discussion of reform options.

Suggested Citation

  • ., 2018. "Taxing land and property," Chapters, in: Fiscal Decentralization and Local Finance in Developing Countries, chapter 6, pages 227-278, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:17561_6
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/view/9781786435293.00013.xml
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Melser, Daniel, 2020. "Estimating the housing capitalization effects of new infrastructure: Should we be using rents instead of prices?," Transportation Research Part A: Policy and Practice, Elsevier, vol. 138(C), pages 402-421.
    2. Bian, Junsong & Zhao, Xuan, 2020. "Tax or subsidy? An analysis of environmental policies in supply chains with retail competition," European Journal of Operational Research, Elsevier, vol. 283(3), pages 901-914.

    More about this item

    Keywords

    Economics and Finance;

    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:elg:eechap:17561_6. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    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.