Property Tax Reform in Developing and Transition Countries

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Property Tax Reform in Developing and Transition Countries December 2009 Prepared by Roy Bahl The author’s views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government.
Acknowledgements This paper was prepared by Roy Bahl of the International Studies Program, Andrew Young School of Policy Studies at Georgia State University. It was produced for the Fiscal Reform and Economic Governance project, a Task Order under the SEGIR Macro II IQC funded by the Office of Economic Growth in USAID’s Bureau of Economic Growth, Agriculture and Trade. The author would like to acknowledge research contributions to this paper from Musharraf Cyan. Mark Gallagher and Steve Rozner reviewed drafts of the paper, made final edits and formatted the paper for publication. PN-ADW-479 Other USAID Supported Study/Document Implementing property tax reform Development Alternatives, Inc. (DAI) USAID. Bur. for Economic Growth, Agriculture and Trade. Ofc. of Economic Growth (Sponsor) Best practices in fiscal reform and economic governance Dec 2009 [4 p.] GEG-I-06-04-00001-00 GEG-I-00-04-00001-00 http://pdf.usaid.gov/pdf_docs/PNADW479.pdf (167 KB) ------------------------------------------------------------------------------ PN-ADW-480 Other USAID Supported Study/Document Property tax reform in developing and transition countries Bahl, Roy Development Alternatives, Inc. (DAI) USAID. Bur. for Economic Growth, Agriculture and Trade. Ofc. of Economic Growth (Sponsor) Dec 2009 [43 p.] Task order no. 07 GEG-I-00-04-00001-00 http://pdf.usaid.gov/pdf_docs/PNADW480.pdf (245 KB)
Page 1: PROPERTY TAX REFORM IN DEVELOPING A
Page 5 and 6: List of Boxes Box 1. Recent propert
Page 7 and 8: and churches), and perhaps properti
Page 9 and 10: Property Tax Reform in Developing a
Page 11 and 12: capacity is much more limited. More
Page 13 and 14: forthcoming). The result is that mo
Page 15 and 16: and properties covered under a rent
Page 17 and 18: how well the assessment is done. If
Page 19 and 20: is precisely this lack of revenue b
Page 21 and 22: tax, then a rental value system mig
Page 23 and 24: Other well-meant attempts to make t
Page 25 and 26: example, it was reported that one o
Page 27 and 28: for the taxing authority to adminis
Page 29 and 30: 6.3 Measuring Administrative Succes
Page 31 and 32: 8. Property Taxes in Rural Areas De
Page 33 and 34: improvement is high relative to the
Page 35 and 36: Property Subject to Taxation” The
Page 37 and 38: Appraisal for Taxation Purposes in
Page 39 and 40: implementation of the new legislati
Page 41 and 42: Annex B Successful Property Tax Ref
Page 43: Martinez-Vazquez and Joan Youngman

Property Tax Reform in Developing and Transition Countries

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