The Development of Property Taxation in Economies in Transition

The Development of Property Taxation in Economies in Transition PDF

Author: Jane H. Malme

Publisher: World Bank Publications

Published: 2001-01-01

Total Pages: 116

ISBN-13: 9780821349830

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This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.

Making the Property Tax Work

Making the Property Tax Work PDF

Author: Roy W. Bahl

Publisher:

Published: 2008

Total Pages: 494

ISBN-13:

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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.

Land and Building Taxes

Land and Building Taxes PDF

Author: Arthur P. Becker

Publisher: Madison : University of Wisconsin Press

Published: 1969

Total Pages: 348

ISBN-13:

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"Proceedings of a symposium sponsored by the Committee on Taxation, Resources and Economic Development (TRED)."--T.p.

Taxing Immovable Property Revenue Potential and Implementation Challenges

Taxing Immovable Property Revenue Potential and Implementation Challenges PDF

Author: Mr.John Norregaard

Publisher: International Monetary Fund

Published: 2013-05-29

Total Pages: 43

ISBN-13: 148436905X

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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.

Postwar Taxation and Economic Progress

Postwar Taxation and Economic Progress PDF

Author: Harold M. Groves

Publisher: READ BOOKS

Published: 2007-03

Total Pages: 444

ISBN-13: 9781406746013

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COMMITTEE FOR ECONOMIC DEVELOPMENT RESEARCH STUDY POSTWAR TAXATION AND ECONOMIC PROGRESS COMMITTEE FOR ECONOMIC DEVELOPMENT RESEARCH STUDIES THE LIQUIDATION OF WAR PRODUCTION By A. D. H. Kaplan DEMOBILIZATION OF WARTIME ECONOMIC CONTROLS By John Maurice Clark PROVIDING FOR UNEMPLOYED WORKERS IN THE TRANSITION By Richard A. Lester PRODUCTION, JOBS AND TAXES By Harold M. Groves INTERNATIONAL TRADE AND DOMESTIC EMPLOYMENT By Calvin B. Hoover AGRICULTURE IN AN UNSTABLE ECONOMY By Theodore W. Schultz POSTWAR TAXATION AND ECONOMIC PROGRESS By Harold M. Groves SUPPLEMENTARY RESEARCH PAPERS PERSONNEL PROBLEMS OF THE POSTWAR TRANSITION PERIOD By Charles A. Myers THE ECONOMICS OF A FREE SOCIETY By William Benton WORLD POLITICS FACES ECONOMICS By Harold D. Lasswell Published by C. E. D. COMMITTEE FOR ECONOMIC DEVELOPMENT RESEARCH STUDY Postwar Taxation and Economic Progress BY HAROLD M. GROVES Professor of Economics University of Wisconsin FIRST EDITION McGRAW-HILL BOOK COMPANY, INC. NEW YORK AND LONDON 1946 The Trustees of the Committee for Economic Development established the Research Committee to initiate studies into the principles of business policy and of public policy which will foster the full contribution by industry and commerce in the postwar period to the attainment of high and secure standards of living for people in all walks of life through maximum employment and high produc tivity in the domestic economy. From C. E. D. By-Laws. The studies are assigned by the Research Director to qualified scholars, drawn largely from leading universities. Under the by-laws all research is to be thoroughly objective in character, and the approach in each instance is to be from the standpoint of the general welfare and not from that of any special political or economic group. The reports present the findings of the authors, who have complete freedom to express their own con clusions. They do not purport to set forth the views of the Trustees, the Research Committee, the Research Advisory Board, the Research Staff, or the business men affiliated with the C. E. D. This report is the second volume on taxation as related to economic progress and the tenth in the series. The Research Committee draws on these studies and other available information in formulating its recommendations as to national policy for the problems examined. Its policy statements are offered as an aid to clearer understanding of steps to be taken to reach and maintain a high level of pro ductive employment and a steadily rising standard of living. The statements are available from the national or any local C. E. D. office. FOREWORD THIS study was undertaken to develop recommendations for a postwar tax system patterned genuinely in the public interest. The objective was not a blueprint for temporary transition policy but rather the specifications for a permanent tax structure toward which we should be working. While the book does illuminate transition issues, its main value lies in its contribution to perspective and understanding regarding long run problems. Fiscal-monetary policy is not considered extensively here. This subject will be dealt with in a forthcoming C. E. D. report, Jobs and Markets in the Transition, and in a later volume addressed to long-run fiscal problems. As a companion piece to Groves report, the reader will be interested in the policy statement by the Research Committee, A Postwar Federal Tax Plan for High Employment. This state ment, based on a preliminary study by Professor Groves of the relationship of taxation to incentives and to employment, as well as other materials, parallels closely Groves conclusions in this final study. The various research projects, completed and in process, that comprise the C. E. D. research program are outlined on pages 406-410. THEODORE O...

Taxes on Immovable Property

Taxes on Immovable Property PDF

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]

Published: 1983

Total Pages: 212

ISBN-13:

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Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

A Primer on Property Tax

A Primer on Property Tax PDF

Author: William J. McCluskey

Publisher: John Wiley & Sons

Published: 2013-01-04

Total Pages: 0

ISBN-13: 1405126493

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This encyclopedia provides an in-depth analysis of issues related to property taxation, including law, public finance, decentralization, valuation, and property tax form. This encyclopedia examines the criteria applied to evaluate the strengths and weaknesses of property tax. This text also discusses the main valuation methods and the economic principles underpinning them, and reviews the legal and administrative aspects of property tax. Providing topical and highly relevant material, this text also looks at various efforts to reform the property tax in countries that have systems in place deemed weak or ineffective.

The Economics of Centralism and Local Autonomy

The Economics of Centralism and Local Autonomy PDF

Author: P. Bryson

Publisher: Springer

Published: 2010-10-17

Total Pages: 420

ISBN-13: 0230112013

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A comparative analysis of the process of public sector transition from central planning to market democracy. It is the story of the difficulties and complexities of moving to a system of greater autonomy for the subnational governments of the Czech and Slovak Republics, including the future of fiscal policies after the global recession.