The Political Economy Of Property Tax Reform PDF Download
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Author | : Naomi Enid Slack |
Publisher | : |
Total Pages | : 36 |
Release | : 2014 |
Genre | : Land value taxation |
ISBN | : |
Download The Political Economy of Property Tax Reform Book in PDF, ePub and Kindle
Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future. After a brief introductory section on the 'disconnect' between the economics and the politics of property tax reform, Section 2 summarizes recent experiences in five OECD countries with property tax reform. Against this background, Section 3 sets out the key elements of a good property tax reform and Section 4 discusses several aspects of property tax reform that seem to have derailed or distorted reforms in practice. Unfortunately, some of the solutions countries have adopted to deal with such problems are themselves problematic, either because they do not really solve the problem or because they hamper rather than work towards the establishment of a good property tax. Fortunately, as Section 5 outlines, it is possible to devise strategies for property tax reform that incorporate more acceptable solutions to most problems. As Section 6 concludes, good property tax reform is not easy. But it can definitely be achieved if an appropriately designed reform package is properly introduced and implemented.
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2014 |
Genre | : |
ISBN | : |
Download Political Economy of Property Tax Reform Book in PDF, ePub and Kindle
Author | : Sally Kwak |
Publisher | : |
Total Pages | : |
Release | : 2009 |
Genre | : |
ISBN | : |
Download Political Economy of Property Tax Reform Book in PDF, ePub and Kindle
Author | : Clement Lowell Harriss |
Publisher | : |
Total Pages | : 26 |
Release | : 1970 |
Genre | : Property tax |
ISBN | : |
Download Property Tax Reform Book in PDF, ePub and Kindle
Author | : Jay K. Rosengard |
Publisher | : Springer Science & Business Media |
Total Pages | : 226 |
Release | : 2012-12-06 |
Genre | : Business & Economics |
ISBN | : 1461556678 |
Download Property Tax Reform in Developing Countries Book in PDF, ePub and Kindle
Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived from a theoretical distillation of empirical experience. The primary objective of this study is to establish, through logic, theory and observation: what constitutes a good property tax system, for whom, and under what conditions; why such a system works; and how inferior systems can be upgraded to approximate well-functioning systems. Property Tax Reform in Developing Countries develops its examination in three stages. First, a conceptual framework is presented for the formulation, implementation, and evaluation of property tax reform in developing countries. Second, attempts to reform property taxation in four developing countries are examined in detail. Finally, the results of the reform efforts described in the four case studies are evaluated and guidelines for reform are offered. The study concludes with specific recommendations for reforming property tax systems in developing countries, based on the conceptual framework and synthesizing lessons of the case studies.
Author | : Gerrit B. Koester |
Publisher | : Nomos Verlagsgesellschaft |
Total Pages | : 190 |
Release | : 2009 |
Genre | : Business & Economics |
ISBN | : |
Download The Political Economy of Tax Reforms Book in PDF, ePub and Kindle
What determines tax policy? What motivations do governments follow in tax reforms? Do voters react to tax reductions and tax increases? Based on a new data-set of the fiscal effects of tax reforms in Germany from 1964 to 2004, this dissertation offers new insights on the pattern of tax reforms and tests economic hypotheses of tax policy. It shows that normative approaches are largely unable to contribute to the explanation of tax reforms in Germany. With respect to polity-economic theories, author Gerrit B. Koester finds that divided government matters, but in the opposite direction of the "gridlock-hypothesis" - tax reforms are larger and more frequent in times of divided government. He does not find evidence for partisan politics, but for opportunistic behavior of governments. However, the governments' attempts to manipulate re-election probabilities by tax reductions before elections largely fail. His analyses show that voters react strongly to tax burden changes, but take the direction of tax reforms within the whole legislative period - and not just in election years - into account. Dissertation.
Author | : Ehtisham Ahmad |
Publisher | : Springer Nature |
Total Pages | : 174 |
Release | : 2022-11-03 |
Genre | : Business & Economics |
ISBN | : 3031086120 |
Download Beneficial Property Taxation for Emerging Market Countries Book in PDF, ePub and Kindle
This book presents a new approach to recurrent property taxation based on occupancy, size, and location, that will strengthen local governments. Reflecting on the concept of “beneficial property taxation” first proposed by Alfred Marshall, the political economy constraints faced by traditional property taxation are examined and compared with evidence for beneficial property tax seen in China, Mexico, and sub-Saharan Africa. The benefits of this form of taxation are highlighted in relation to the financing of local public services and infrastructure that are required for sustainable development. This book provides a policy-oriented look at property taxation that engages with the sustainable development goals and lay the foundations for a post-pandemic recovery. It will be relevant to researchers and policymakers interested in development economics and the governance of taxation.
Author | : Darien Shanske |
Publisher | : |
Total Pages | : 0 |
Release | : 2014 |
Genre | : |
ISBN | : |
Download Revitalizing Local Political Economy Through Modernizing the Property Tax Book in PDF, ePub and Kindle
As the Great Recession dramatically illustrated, state and local governments need a more stable revenue source. Accordingly, states and localities as diverse as Texas and San Francisco, are experimenting with new kinds of taxes. However, there has been essentially no experimentation with the oldest and most traditional local tax, namely the tax on real property. This blindness to the property tax is unfortunate for many reasons, including that the property tax is both relatively efficient and stable compared to the other taxes available to states and localities. Of course, it is possible that the property tax has been ignored because, despite its merits, it has structural weaknesses that cannot be reformed. For instance, property tax liability is based on the value of the property and not on the income of the owner, which means that property taxes can impose great burdens on taxpayers on a fixed income. Furthermore, property taxes are typically collected once or twice a year, which imposes a significant obligation on taxpayers to budget correctly. Yet there is no reason that the property tax needs to continue to be collected in much the same way as it was in the nineteenth century. Property taxes could be withheld from income just like income taxes, thereby making them easier to budget for. Furthermore withholding the property tax as part of a larger income tax system allows for the property tax to respond effectively to the cogent concern that taxpayers may not always have the income in a given year to pay their property taxes. Since the property tax and income tax systems would be integrated under my reform proposal, property tax liability could also be deferred (and perhaps forgiven) when the property tax liability grows to be too high as a percentage of income. Such a regime of incorporating income tax elements into the property tax would allow local taxpayers to respond directly to the relative merits of proposed public projects and services without concern for insuring themselves against future liquidity problems.
Author | : Karl E. Case |
Publisher | : |
Total Pages | : 152 |
Release | : 1978 |
Genre | : Business & Economics |
ISBN | : |
Download Property Taxation Book in PDF, ePub and Kindle
Author | : Bruce Perlstein |
Publisher | : |
Total Pages | : 655 |
Release | : 1980 |
Genre | : Education |
ISBN | : |
Download Taxes, Schools, and Inequality Book in PDF, ePub and Kindle