Taxing immovable property : revenue potential and implementation challenges /

Taxing immovable property : revenue potential and implementation challenges /

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Bibliographic Details
Author / Creator:Norregaard, John, author.
Imprint:[Washington, D.C.] : International Monetary Fund, 2013.
Description:1 online resource (42 pages) : color illustrations
Language:English
Series:IMF working paper, 2227-8885 ; WP/13/129
IMF working paper ; WP/13/129.
Subject:
Real property and taxation.
Real property tax.
Real property and taxation.
Real property tax.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/12501957
Hidden Bibliographic Details
Other authors / contributors:International Monetary Fund, issuing body.
ISBN:1299678246
9781299678248
9781484395226
1484395220
148432126X
9781484321263
9781484369050
148436905X
Notes:"May 2013."
Includes bibliographical references (pages 41-42).
Print version record.
Summary: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.
Other form:Print version: 9781299678248
Standard no.:10.5089/9781484321263.001

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