Property Tax Reform in Developing and Transition Countries

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Attached Document: 
application/pdf iconProperty Tax Reform in Developing and Transitional Countries - 2009.pdf
Source: 
Roy Bahl
Document Type: 
PDF
Date: 
December 1, 2009

This document reviews property taxation practices in developing and transition countries and suggests a roadmap for reform.  It contains a discussion on the advantages of using the property tax, of the reasons why these do not necessarily travel well to the developing country setting, and consequently of the constraints to successful property tax reform. Variations in revenue performance are explored and patterns that might explain why some countries do better than others are considered. Leading practices - and how these might move the property tax closer to realizing its revenue potential - are addressed.