Property Tax Reform in Developing Countries

Property Tax Reform in Developing Countries
Author: Jay K. Rosengard
Publisher: Springer Science & Business Media
Total Pages: 226
Release: 2012-12-06
Genre: Business & Economics
ISBN: 1461556678

Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems. Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies.

A Good Tax

A Good Tax
Author: Joan Youngman
Publisher:
Total Pages: 260
Release: 2016
Genre: Local finance
ISBN: 9781558443426

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Infrastructure and Land Policies

Infrastructure and Land Policies
Author: Gregory K. Ingram
Publisher: Lincoln Inst of Land Policy
Total Pages: 438
Release: 2013
Genre: Political Science
ISBN: 9781558442511

More than 50 percent of the global population resides in urban areas where land policy and infrastructure interactions facilitate economic opportunities, affect the quality of life, and influence patterns of urban development. While infrastructure is as old as cities, technological changes and public policies on taxation and regulation produce new issues worthy of analysis, ranging from megaprojects and greenhouse gas emissions to involuntary resettlement. This volume, based on the 2012 seventh annual Land Policy Conference at the Lincoln Institute, brings together economists, social scientists, urban planners, and engineers to discuss how infrastructure issues impact low-, middle-, and high-income countries. Infrastructure drives economic and social activities. For urban areas, the challenges of balancing economic growth with infrastructure development and maintenance are reflected in debates about finance, regulation, and location and about the sustainable levels of infrastructure services. Relevant sectors include energy (electricity and natural gas); telecommunications (phone lines, mobile phone service, and Internet); transportation (airports, railways, roads, waterways, and seaports); and water supply and sanitation (piped water, irrigation, and sewage collection and treatment). Recent research shows that inadequate infrastructure is associated with income inequality. This is likely linked to the delivery of infrastructure services to households, such as direct health benefits, improved access to education, and enhanced economic opportunities. Because so much infrastructure is energy intensive, efforts to reduce greenhouse gas emissions and other negative impacts must address services such as electric power and transport. Bringing the management of infrastructure up to levels of good practice has a large economic payoff, and performance levels vary dramatically between and within countries. A crucial unmet challenge is to convince policy makers and voters that large economic returns can result from improving infrastructure performance and maintenance.

Making the Property Tax Work

Making the Property Tax Work
Author: Roy W. Bahl
Publisher:
Total Pages: 494
Release: 2008
Genre: Business & Economics
ISBN:

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.

Agrekon

Agrekon
Author:
Publisher:
Total Pages: 714
Release: 1991
Genre: Agriculture
ISBN:

China

China
Author:
Publisher: World Bank Publications
Total Pages: 298
Release: 1993-01-01
Genre: Business & Economics
ISBN: 9780821323953

The Republic of Korea's industrial policy has directed that nation's economy through nearly three decades of spectacular growth. But the authors of this paper maintain that this policy is showing signs of being outmoded. The time has come, the authors argue, for the Korean government to stop managing the economy's structural development and to redefine the responsibilities of business and government. Under this proposed compact, the allocation of resources would shift from the government to the private industrial and financial sectors. The transformation of the government bureaucracy from an ad hoc policy role to one of a transparent and predictable regulator is a key to the success of this undertaking. These new directions would present the government with enormous challenges. Greater competitive discipline and regulatory oversight would be required. While dealing with the complexities of the transition, the government would have to maintain macroeconomic stability and the momentum of savings and investment. For comparison, the study examines the industrial economies of France, Germany, Japan, and the United States, which underwent similar shifts.