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Author: Simon H. Keith
Publisher: Food & Agriculture Org.
ISBN: 9789251051443
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This publication contains guidance on the design and implementation of rural property tax systems. Issues discussed include why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues to be considered in the design of rural property taxes, and gives a chronological checklist for the implementation of reforms.
Author: Simon H. Keith
Publisher: Food & Agriculture Org.
ISBN: 9789251051443
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This publication contains guidance on the design and implementation of rural property tax systems. Issues discussed include why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues to be considered in the design of rural property taxes, and gives a chronological checklist for the implementation of reforms.
Author: FAO.
Publisher:
ISBN:
Category : Property taxation
Languages : en
Pages : 50
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Book Description
Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
ISBN:
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: Thiago Caldeira
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The present paper investigates whether the decentralization of the rural land property tax (ITR) in Brazil increases the aggregate volume of tax collection from this source. We apply a difference-in-differences strategy where treatment is defined as the switch from a federal administration to the decentral management of the ITR by a municipality. The panel data from 2002 to 2017 show that decentralization leads to an average increase in overall ITR collection by about 42% in the first year, which rises to 109% in the 8th year. Our results are robust to balancing with entropy weights, the anticipation of treatment as well as the multi-period staggered timing of the ITR decentralization. Due to these peculiarities of our research design, we show that the increase in ITR collection is related to a more efficient tax management, i.e., a rigorous implementation and charge of tax duties.
Author: Roy W. Bahl
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 494
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Book Description
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
Author: Weltbank
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This study has at its origin the land question in Paraguay, namely that land ownership is highly concentrated and has become a source of social conflict in the rural areas where one-half of the population lives. A central thesis of the study is that the existing patterns of land use and ownership, in particular, the very large land holdings (Zatifundio), are a reflection in part of the almost insignificant land tax that is charged today on rural properties. Although the property (land) tax is governed by national legislation, it is collected by the municipalities, which are constitutionally autonomous from the central government. The study thus examines municipal finances in Paraguay and estimates the revenue potential of a revised property tax. The study also reviews the economic rational for effective land taxation and the international experience in this regard. Finally, it suggests improvements in municipal financial administration that are needed in general and, in particular, to administer a revamped and more effective land tax.
Author: Weltbank
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This study has at its origin the land question in Paraguay, namely that land ownership is highly concentrated and has become a source of social conflict in the rural areas where one-half of the population lives. A central thesis of the study is that the existing patterns of land use and ownership, in particular, the very large land holdings (Zatifundio), are a reflection in part of the almost insignificant land tax that is charged today on rural properties. Although the property (land) tax is governed by national legislation, it is collected by the municipalities, which are constitutionally autonomous from the central government. The study thus examines municipal finances in Paraguay and estimates the revenue potential of a revised property tax. The study also reviews the economic rational for effective land taxation and the international experience in this regard. Finally, it suggests improvements in municipal financial administration that are needed in general and, in particular, to administer a revamped and more effective land tax.
Author: Sidney Johnson Claunch
Publisher:
ISBN:
Category : Cities and towns
Languages : en
Pages : 572
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Book Description
Author: Richard Miller Bird
Publisher: Edward Elgar Publishing
ISBN: 9781845421434
Category : Business & Economics
Languages : en
Pages : 328
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Book Description
'. . . fine compilation of essays dealing with international land and property taxation issues. . . . the book is well researched and readable in presenting the tax systems. . . The book would be more than appropriate as additional reading for a master's level class in taxation. It could supplement an international tax class, or be used in a state and local tax class to present contrasts and complexities of the issue in other countries.' – Malichi van Tassell Tor, The Journal of the American Taxation Association '. . . this is quite an achievement. Thanks to the nature of the case studies and the contributing authors the volume is inherently international in its scope and should appeal to practitioners, teachers, and students interested in land and property taxation, international economic development, and land and real-estate studies.' – Scott Orford, Environment and Planning B: Planning and Design 'I have found the book International Handbook of Land and Property Taxation a very meaningful and enlightening book to read. The editors Bird and Slack have developed a theoretically sound framework, backed by economic conceptions in order to attempt a comprehensive treatment on tax administration on land and property. Speci?cally and yet more broadly, they have to their credit managed to throw light of sufficient depth on key issues that include the tax base and rate, the tax burden and the tax policy decision makers. The international dimension is just as imperative to consider and the editors have effectively succeeded to render an in-depth treatment in this regard. This imperative is also a unique and important contribution to empirical real estate studies within the tax discipline, and the editors should be highly commended in this effort. I am very encouraged with the academic rigor of this book publication. . .' – David Ho, Journal of Property Investment and Finance Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous expenditure decisions. This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. Introductory chapters highlight the diversity in the application of land and property taxes among the countries. Major policy alternatives with respect to taxing land and property are discussed, including the choice of tax base, exemptions, methods of determining the tax base, tax rates, differential treatment of different classes of property (such as farms, residences, commercial properties), and the process of tax administration. Other taxes levied on land, such as land transfer taxes, development charges and unearned increment taxes, are also reviewed, as is recent experience with property tax reform in a number of countries. This major reference work will provide a valuable resource and necessary addition to the libraries of government officials, municipal associations, property assessors, international agencies, teachers and students of public finance.
Author: Mr.John Norregaard
Publisher: International Monetary Fund
ISBN: 1484395220
Category : Business & Economics
Languages : en
Pages : 43
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Book Description
The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
