Corpus ID: 145889522

Land and Property Taxation: A Review

  title={Land and Property Taxation: A Review},
  author={R. Bird and E. Slack},
The views presented are those of the author(s) and do not necessarily reflect those of the World Bank, its Executive Directors, or the countries they represent. 

Tables from this paper

Real property taxation in Tanzania : an investigation on implementation and taxpayer perceptions
Many urban local authorities in developing countries are failing to cope with the increasing demand for urban infrastructure and other social services resulting from urbanisation. Insufficient locaExpand
Monitoring and evaluation of land policies and land reform
Land policies can constitute a serious constraint on economic and social development in a number of respects that are of great relevance for developing countries. On the one hand, insecure landExpand
Taxation and State-Building in Developing Countries
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers,Expand
The Contribution of own source revenue in facilitating development projects in local government authority: a case study of Songea municipal council
A Thesis Submitted in Partial Fulfillment of the Requirement for Award of the Degree Master of Science in Accounting and Finance of Mzumbe University.
White Land Tax: Evidence in the Kingdom of Saudi Arabia
Taxes on land and property contribute to one of the revenue sources in all countries. Notably, there are countries, which do not rely on property taxation as a source of revenue such as Kingdom ofExpand
International Law Issues Raised by an Extra-Territorial Property Tax
Despite the ever increasing interest of academic literature on international taxation, the imposition of Real estate and property taxes have been somehow under-recognized as an international taxExpand
Urban Property and Land Taxation in Argentina : The Challenge of Decentralization Working Paper WP 17 CG 1
The unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between theExpand
Property Taxation and Land Management
SUMMARY Property tax is the fundamental source of income for local government services in most developed and developing countries. Thus, property tax has been accepted a local tax in many countries.Expand
Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta
The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through dataExpand


The Property Tax as a Capital Tax: A Room with Three Views
The "traditional view," the "benefit view," and the "new view" are three alternative views of the incidence of the property tax that have appeared in recent literature; this article discusses theExpand
An International Survey of Taxes on Land and Buildings
This survey was initiated by a joint effort of the OECD and the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers. The survey has the two-foldExpand
Property Tax Reform in Developing Countries
About the Author. Foreword. Author's Preface. 1. Introduction. 2. Jamaica Case Study. 3. Philippines Case Study. 4. Chile Case Study. 5. Indonesia Case Study. 6. Synthesis. Appendix: GDP/GNPExpand
Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax
Tiebout's "vote with your feet" model dispensed with political behavior in local government. The present article offers a political model borrowed from corporate finance. Local governments are viewedExpand
Land taxes, output taxes, and sharecropping : was Henry George right?
Economists have generally argued that if a land tax is administratively feasible, then to increase efficiency it should be used to the exclusion of output taxes. This article shows that underlyingExpand
Pitfalls on the Road to Fiscal Decentralization
Recently, pressures for fiscal decentralization have increased in various parts of the world. When cultural, ethnic, or linguistic diversity characterizes a country's population, the justificationExpand
Urban property tax reform : guidelines and recommendations
The property tax is a potentially attractive means of financing municipal government in developing countries. As a revenue source, it can provide local government with access to a broad and expandingExpand
An optimal property tax : concepts and practices
This session provides Autonomous local governments require that they generate adequate own-source revenues to provide the level and quality of services demanded by residents and businesses. In short,Expand
If agricultural land taxation is so efficient, why is it so rarely used?
The land tax enjoys a distinguished pedigree in the theoretical literature on tax efficiency, yet it is rarely used as a serious revenue source in rural areas of developing countries. This articleExpand
Property tax in Anglophone Africa : a practical manual
All the countries in Anglophone Africa share a common history of British colonialism. Many of the administrative practices and laws are similar. There must have been a model set of legal clauses forExpand