Taxing Immovable Property Revenue Potential And Implementation Challenges

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Taxing Immovable Property Revenue Potential and Implementation Challenges

Mr.John Norregaard
Taxing Immovable Property Revenue Potential and Implementation Challenges Book PDF

Author : Mr.John Norregaard
Publisher : International Monetary Fund
Page : 43 pages
File Size : 45,8 Mb
Release : 2013-05-29
Category : Business & Economics
ISBN : 9781484369050

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Taxing Immovable Property Revenue Potential and Implementation Challenges by Mr.John Norregaard Pdf

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.

A Tale of Two Taxes

Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi
A Tale of Two Taxes Book PDF

Author : Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi
Publisher : Lincoln Inst of Land Policy
Page : 275 pages
File Size : 40,5 Mb
Release : 2012
Category : Business & Economics
ISBN : 1558442251

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A Tale of Two Taxes by Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi Pdf

This book examines the Canadian province of Ontario's 1998 attempt to reform its property tax laws and provides strategies--such as restructuring education finance and introducing a new form of business taxation, at both the provincial and local levels--to help policy makers design a better future.

Taxing Immovable Property Revenue Potential and Implementation Challenges

Mr.John Norregaard
Taxing Immovable Property Revenue Potential and Implementation Challenges Book PDF

Author : Mr.John Norregaard
Publisher : International Monetary Fund
Page : 43 pages
File Size : 40,8 Mb
Release : 2013-05-29
Category : Business & Economics
ISBN : 9781484395226

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Taxing Immovable Property Revenue Potential and Implementation Challenges by Mr.John Norregaard Pdf

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.

A Primer on Property Tax

William J. McCluskey,Gary C. Cornia,Lawrence C. Walters
A Primer on Property Tax Book PDF

Author : William J. McCluskey,Gary C. Cornia,Lawrence C. Walters
Publisher : John Wiley & Sons
Page : 310 pages
File Size : 40,6 Mb
Release : 2012-10-04
Category : Business & Economics
ISBN : 9781118454336

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A Primer on Property Tax by William J. McCluskey,Gary C. Cornia,Lawrence C. Walters Pdf

'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.

Making the Property Tax Work

Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman
Making the Property Tax Work Book PDF

Author : Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman
Publisher : Unknown
Page : 494 pages
File Size : 42,7 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105131707148

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Making the Property Tax Work by Roy W. Bahl,Jorge Martinez-Vazquez,Joan M. Youngman Pdf

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.

Revenue Statistics in Asia and the Pacific 2023 Strengthening Property Taxation in Asia

OECD
Revenue Statistics in Asia and the Pacific 2023 Strengthening Property Taxation in Asia Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 197 pages
File Size : 51,9 Mb
Release : 2023-07-25
Category : Electronic
ISBN : 9789264726659

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Revenue Statistics in Asia and the Pacific 2023 Strengthening Property Taxation in Asia by OECD Pdf

This annual publication compiles comparable tax revenue statistics for 30 economies. Additionally, it provides information on non-tax revenues for selected economies. This tenth edition of the report includes a special feature on strengthening property taxation in Asia.

Inequality and Fiscal Policy

Mr.Benedict J. Clements,Ruud A. de Mooij,Mr.Sanjeev Gupta,Mr.Michael Keen
Inequality and Fiscal Policy Book PDF

Author : Mr.Benedict J. Clements,Ruud A. de Mooij,Mr.Sanjeev Gupta,Mr.Michael Keen
Publisher : International Monetary Fund
Page : 450 pages
File Size : 41,6 Mb
Release : 2015-09-21
Category : Business & Economics
ISBN : 9781513567754

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Inequality and Fiscal Policy by Mr.Benedict J. Clements,Ruud A. de Mooij,Mr.Sanjeev Gupta,Mr.Michael Keen Pdf

The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distributional issues to the top of the policy agenda. The challenge for many governments is to address concerns over rising inequality while simultaneously promoting economic efficiency and more robust economic growth. The book delves into this discussion by analyzing fiscal policy and its link with inequality. Fiscal policy is the government’s most powerful tool for addressing inequality. It affects households ‘consumption directly (through taxes and transfers) and indirectly (via incentives for work and production and the provision of public goods and individual services such as education and health). An important message of the book is that growth and equity are not necessarily at odds; with the appropriate mix of policy instruments and careful policy design, countries can in many cases achieve better distributional outcomes and improve economic efficiency. Country studies (on the Netherlands, China, India, Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing capacity to use fiscal policy for redistribution. The analysis presented in the book builds on and extends work done at the IMF, and also includes contributions from leading academics.

Ireland

International Monetary Fund
Ireland Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 74 pages
File Size : 49,9 Mb
Release : 2012-09-10
Category : Business & Economics
ISBN : 9781475510461

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Ireland by International Monetary Fund Pdf

The Selected Issues paper describes the nexus between household wealth, saving, and consumption, and provides estimates for the medium-term path of household saving and consumption. The paper also discusses to what extent the credit market frictions are holding back Ireland's economic recovery. Under current macroeconomic assumptions, the savings rate is expected to decline. Households have rapidly accumulated debt during boom times, and incomes and asset values have declined severely during the crisis. The Executive Board welcomes the country’s efforts toward economic recovery.

Property Tax in Africa

Riël C. D. Franzsen,William J. McCluskey
Property Tax in Africa Book PDF

Author : Riël C. D. Franzsen,William J. McCluskey
Publisher : Unknown
Page : 484 pages
File Size : 49,5 Mb
Release : 2017
Category : Property tax
ISBN : 1558443630

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Property Tax in Africa by Riël C. D. Franzsen,William J. McCluskey Pdf

"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

Finance and Development, December 2013

International Monetary Fund. External Relations Dept.
Finance and Development December 2013 Book PDF

Author : International Monetary Fund. External Relations Dept.
Publisher : International Monetary Fund
Page : 60 pages
File Size : 49,7 Mb
Release : 2013-11-25
Category : Business & Economics
ISBN : 9781484316917

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Finance and Development, December 2013 by International Monetary Fund. External Relations Dept. Pdf

For the latest thinking about the international financial system, monetary policy, economic development, poverty reduction, and other critical issues, subscribe to Finance & Development (F&D). This lively quarterly magazine brings you in-depth analyses of these and other subjects by the IMF’s own staff as well as by prominent international experts. Articles are written for lay readers who want to enrich their understanding of the workings of the global economy and the policies and activities of the IMF.

Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019

Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Tax simplification An African Perspective Edited by Chris Evans Ri l Franzsen Elizabeth Lilla Stack 2019 Book PDF

Author : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Publisher : Pretoria University Law Press
Page : 371 pages
File Size : 42,8 Mb
Release : 2019-01-01
Category : Law
ISBN : 9781920538965

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Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack Pdf

Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index

Comprehensive Geographic Information Systems

Anonim
Comprehensive Geographic Information Systems Book PDF

Author : Anonim
Publisher : Elsevier
Page : 1488 pages
File Size : 45,8 Mb
Release : 2017-07-21
Category : Science
ISBN : 9780128047934

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Comprehensive Geographic Information Systems by Anonim Pdf

Geographical Information Systems, Three Volume Set is a computer system used to capture, store, analyze and display information related to positions on the Earth’s surface. It has the ability to show multiple types of information on multiple geographical locations in a single map, enabling users to assess patterns and relationships between different information points, a crucial component for multiple aspects of modern life and industry. This 3-volumes reference provides an up-to date account of this growing discipline through in-depth reviews authored by leading experts in the field. VOLUME EDITORS Thomas J. Cova The University of Utah, Salt Lake City, UT, United States Ming-Hsiang Tsou San Diego State University, San Diego, CA, United States Georg Bareth University of Cologne, Cologne, Germany Chunqiao Song University of California, Los Angeles, CA, United States Yan Song University of North Carolina at Chapel Hill, Chapel Hill, NC, United States Kai Cao National University of Singapore, Singapore Elisabete A. Silva University of Cambridge, Cambridge, United Kingdom Covers a rapidly expanding discipline, providing readers with a detailed overview of all aspects of geographic information systems, principles and applications Emphasizes the practical, socioeconomic applications of GIS Provides readers with a reliable, one-stop comprehensive guide, saving them time in searching for the information they need from different sources

Perspectives on Global Development 2021 From Protest to Progress?

OECD
Perspectives on Global Development 2021 From Protest to Progress Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 225 pages
File Size : 41,6 Mb
Release : 2021-06-30
Category : Electronic
ISBN : 9789264807709

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Perspectives on Global Development 2021 From Protest to Progress? by OECD Pdf

Since its first edition in 2010, the OECD Development Centre's Perspectives on Global Development report has tracked development trends and policy priorities in developing countries. This new report examines the phenomenon of discontent. Between the global financial crisis and the COVID-19 pandemic, discontent surged around the world.

Leveraging Technology for Property Tax Management in Asia and the Pacific–Guidance Note

Asian Development Bank
Leveraging Technology for Property Tax Management in Asia and the Pacific Guidance Note Book PDF

Author : Asian Development Bank
Publisher : Asian Development Bank
Page : 82 pages
File Size : 54,8 Mb
Release : 2024-03-01
Category : Computers
ISBN : 9789292706302

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Leveraging Technology for Property Tax Management in Asia and the Pacific–Guidance Note by Asian Development Bank Pdf

This guidance note explains why countries in Asia and the Pacific should use technology, including remote sensing and artificial intelligence, to reform property tax management and help strengthen public finances. Outlining why property tax is a stable revenue source, it shows how technology can be used to roll out computerized mass appraisal systems, automated value modeling, and integrated land information systems. It assesses the complex hurdles and financial constraints facing countries and shows how the Asian Development Bank is helping better integrate land management into wider e-government systems.

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

Mr.Bernardin Akitoby,Ms.Anja Baum,Clay Hackney,Olamide Harrison,Keyra Primus,Ms.Veronique Salins
Tax Revenue Mobilization Episodes in Emerging Markets and Low Income Countries Lessons from a New Dataset Book PDF

Author : Mr.Bernardin Akitoby,Ms.Anja Baum,Clay Hackney,Olamide Harrison,Keyra Primus,Ms.Veronique Salins
Publisher : International Monetary Fund
Page : 43 pages
File Size : 50,7 Mb
Release : 2018-11-02
Category : Business & Economics
ISBN : 9781484361535

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Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset by Mr.Bernardin Akitoby,Ms.Anja Baum,Clay Hackney,Olamide Harrison,Keyra Primus,Ms.Veronique Salins Pdf

How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).