Taxing Immovable Property Revenue Potential and Implementation Challenges:
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 h...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2013
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 13/129 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (43 p) |
| ISBN: | 148436905X 9781484369050 |
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| index_date | 2024-07-03T20:13:15Z |
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| spelling | Norregaard, John Verfasser aut Taxing Immovable Property Revenue Potential and Implementation Challenges Norregaard, John Washington, D.C International Monetary Fund 2013 1 Online-Ressource (43 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 13/129 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 Online-Ausg http://elibrary.imf.org/view/IMF001/20531-9781484369050/20531-9781484369050/20531-9781484369050.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Norregaard, John Taxing Immovable Property Revenue Potential and Implementation Challenges |
| title | Taxing Immovable Property Revenue Potential and Implementation Challenges |
| title_auth | Taxing Immovable Property Revenue Potential and Implementation Challenges |
| title_exact_search | Taxing Immovable Property Revenue Potential and Implementation Challenges |
| title_exact_search_txtP | Taxing Immovable Property Revenue Potential and Implementation Challenges |
| title_full | Taxing Immovable Property Revenue Potential and Implementation Challenges Norregaard, John |
| title_fullStr | Taxing Immovable Property Revenue Potential and Implementation Challenges Norregaard, John |
| title_full_unstemmed | Taxing Immovable Property Revenue Potential and Implementation Challenges Norregaard, John |
| title_short | Taxing Immovable Property Revenue Potential and Implementation Challenges |
| title_sort | taxing immovable property revenue potential and implementation challenges |
| url | http://elibrary.imf.org/view/IMF001/20531-9781484369050/20531-9781484369050/20531-9781484369050.xml |
| work_keys_str_mv | AT norregaardjohn taxingimmovablepropertyrevenuepotentialandimplementationchallenges |