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Enhancing property tax compliance in Mandalay

Author

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  • Blake, Michael
  • Kriticos, Sebastian

Abstract

This brief discusses several policy options that could improve tax compliance and tax administration in Mandalay – helping the city to escape its low-tax and underfunded services trap. Increasing the perceived benefits of paying tax – by communicating the link between tax and infrastructure – would likely encourage compliance, so long as the government can facilitate ease of payment through effective approaches to tax collection. To be effective at using such policies, cities first need strong foundations for tax administration. In particular, Mandalay could look to update its systems for property identification and assessment. The brief suggests several different approaches to do this and their associated trade-offs.

Suggested Citation

  • Blake, Michael & Kriticos, Sebastian, 2019. "Enhancing property tax compliance in Mandalay," LSE Research Online Documents on Economics 103070, London School of Economics and Political Science, LSE Library.
  • Handle: RePEc:ehl:lserod:103070
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    File URL: http://eprints.lse.ac.uk/103070/
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    References listed on IDEAS

    as
    1. Ali,Daniel Ayalew & Deininger,Klaus W. & Wild,Michael-000475260, 2018. "Using satellite imagery to revolutionize creation of tax maps and local revenue collection," Policy Research Working Paper Series 8437, The World Bank.
    2. Daniel Ayalew Ali & Klaus Deininger & Michael Wild, 2018. "Using Satellite Imagery to Revolutionize the Creation of Tax Maps," World Bank Publications - Reports 30505, The World Bank Group.
    3. Richard M. Bird & Enid Slack (ed.), 2004. "International Handbook of Land and Property Taxation," Books, Edward Elgar Publishing, number 3304.
    4. repec:idq:ictduk:13811 is not listed on IDEAS
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    Citations

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    Cited by:

    1. Iddrisu, Khadijah & Adu, Kofi Osei, 2020. "Property Tax Compliance in Twifo Hemang Lower Denkyira District in the Central Region of Ghana: Does Distance to Nearest Tax Office Matter?," MPRA Paper 121159, University Library of Munich, Germany, revised 2024.
    2. Haas, Astrid & Kriticos, Sebastian, 2019. "Considerations for land value capture reform in the Greater Amman Municipality," LSE Research Online Documents on Economics 103072, London School of Economics and Political Science, LSE Library.

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    More about this item

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

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