property tax

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.

AgCLIR Lessons from the Field: Paying Taxes

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Attached Document: 
application/pdf iconAgCLIR - Paying Taxes.pdf
Source: 
USAID/BizCLIR
Document Type: 
PDF
Date: 
January 10, 2011

High tax rates in this sector lead to industry specific distortions, while informal business operations and trade flows constrain public sector revenue from agribusiness. AgCLIR Lessons from the Field: Paying Taxes is a briefer that highlights the specific issues that must be addressed in regards to the local legal, regulatory, and institutional environments in starting an agribusiness. 

 

 

AgCLIR Chapter: Paying Taxes

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The fairness and efficiency of a tax system has significant impact on whether entrepreneurs (particularly smaller and micro enterprises) and individual citizens choose to join the formal sector. If they believe that the tax system is fair and that the state will use their tax revenues wisely, they are more likely to participate.

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