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Urban property taxation in developing countries

Author

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  • Dillinger, William

Abstract

The property tax is the most widely used source of municipal tax revenue in the developing world, but its current yield is often insubstantial. This paper has two objectives. The first is to assess the policy arguments for the use of property taxes as a municipal revenue source. The second is to review the revenue performance of property taxation and define practical ways to improve it. Tax policy must ensure that the rates are set high enough to make tax collecting worthwhile. Administrative reforms should support simple procedures for property discovery and valuation, suited to the characteristics of the local tax base and the skills of the local authorities. Central governments can achieve reform on a nationwide scale, even where the property tax is locally administered, by delivering standardized packages of training and technical assistance to local governments.

Suggested Citation

  • Dillinger, William, 1988. "Urban property taxation in developing countries," Policy Research Working Paper Series 41, The World Bank.
    • Handle: RePEc:wbk:wbrwps:41
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    Cited by:

    1. Sedmihradská, Lucie, 2012. "Property tax in the Czech Republic and Slovakia since 1993," MPRA Paper 42259, University Library of Munich, Germany.
    2. Olowu, D., 2004. "Property taxation and democratic decentralization in developing countries," ISS Working Papers - General Series 19160, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.

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