A Primer on Property Tax

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Publisher : John Wiley & Sons
ISBN 13 : 1118454332
Total Pages : 310 pages
Book Rating : 4.1/5 (184 download)

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Book Synopsis A Primer on Property Tax by : William J. McCluskey

Download or read book A Primer on Property Tax written by William J. McCluskey and published by John Wiley & Sons. This book was released on 2012-10-04 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.

Property Tax and Fiscal Decentralization

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Author :
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.:/5 (346 download)

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Book Synopsis Property Tax and Fiscal Decentralization by : Maria Sara Jijón C.

Download or read book Property Tax and Fiscal Decentralization written by Maria Sara Jijón C. and published by . This book was released on 1995 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts and Policies

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Publisher : OECD Publishing
ISBN 13 : 9264174842
Total Pages : 156 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts and Policies by : OECD

Download or read book OECD Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts and Policies written by OECD and published by OECD Publishing. This book was released on 2013-01-16 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

Fiscal Decentralization and Local Finance in Developing Countries

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1786435306
Total Pages : 430 pages
Book Rating : 4.7/5 (864 download)

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Book Synopsis Fiscal Decentralization and Local Finance in Developing Countries by : Roy Bahl

Download or read book Fiscal Decentralization and Local Finance in Developing Countries written by Roy Bahl and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual practice of subnational government finance. The extensive literature about the theory and practice is surveyed and longstanding problems and new questions are addressed. It focuses on the key choices that must be made in decentralizing, on how economic and political factors shape the choices that countries make, and on how, by paying more attention to the need for a more comprehensive approach and the critical connections between different components of decentralization reform, everyone involved might get more for their money.

Making the Property Tax Work

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Publisher :
ISBN 13 :
Total Pages : 494 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Making the Property Tax Work by : Roy W. Bahl

Download or read book Making the Property Tax Work written by Roy W. Bahl and published by . This book was released on 2008 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.

Decentralization and Rural Property Taxation

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Publisher : Food & Agriculture Org.
ISBN 13 : 9789251051443
Total Pages : 62 pages
Book Rating : 4.0/5 (514 download)

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Book Synopsis Decentralization and Rural Property Taxation by : Simon H. Keith

Download or read book Decentralization and Rural Property Taxation written by Simon H. Keith and published by Food & Agriculture Org.. This book was released on 2004 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains guidance on the design and implementation of rural property tax systems. Issues discussed include why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues to be considered in the design of rural property taxes, and gives a chronological checklist for the implementation of reforms.

Fiscal Decentralization and Land Policies

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Publisher :
ISBN 13 : 9781558442597
Total Pages : 434 pages
Book Rating : 4.4/5 (425 download)

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Book Synopsis Fiscal Decentralization and Land Policies by : Gregory K. Ingram

Download or read book Fiscal Decentralization and Land Policies written by Gregory K. Ingram and published by . This book was released on 2014-05-14 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of fiscal decentralization has important policy implications for urban growth management, environmental conservation, and property taxation. Fiscal decentralization gives local governments powers to set local taxes and make local expenditures. In many countries local governments also have powers to regulate land uses within the general guidelines set by higher authorities. An understanding of the degree to which local and provincial governments can exercise these powers, make decisions about their revenues and expenditures, and are held accountable for outcomes is crucial for land policy research and education. Three key themes emerged from a Lincoln Institute conference in June 2007: the extent and effectiveness of local service provision under decentralization; the connections between decentralization and local policies; and the effects of intergovernmental transfers on local fiscal behavior.

Macro Policy Lessons for a Sound Design of Fiscal Decentralization

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498335810
Total Pages : 55 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Macro Policy Lessons for a Sound Design of Fiscal Decentralization by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Macro Policy Lessons for a Sound Design of Fiscal Decentralization written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-07-27 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal decentralization has been, and remains high on the policy agenda of many countries. It is mainly driven by political pressures, which tend to be especially evident in countries with multiple ethnicities, and/or wide regional disparities in incomes or resource endowments. More generally, decentralization pressures frequently reflect a desire for more participatory government and greater voice of local constituents in the allocation of budgetary resources. Regardless of its motivation, fiscal decentralization can have important macroeconomic implications. Therefore, Fund advice to member countries (whether in the context of surveillance, program design, or technical assistance) has often focused on the design and implementation of intergovernmental fiscal arrangements. This paper distills the main lessons from the Fund’s engagement with member countries in this area, drawing in particular, (but not exclusively) on technical assistance (TA) provided by the Fiscal Affairs Department (FAD) to ten countries which are broadly representative of the range of members that have requested assistance in this area.

Making Fiscal Decentralization Work

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Publisher : International Monetary Fund
ISBN 13 : 1589069854
Total Pages : 114 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis Making Fiscal Decentralization Work by : Ms.Annalisa Fedelino

Download or read book Making Fiscal Decentralization Work written by Ms.Annalisa Fedelino and published by International Monetary Fund. This book was released on 2010-10-06 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of what makes fiscal decentralization work is faced by many policymakers around the world. This book draws on both the relevant literature and policy and technical advice provided by the IMF to a wide range of member countries, and discusses the key factors that help make decentralization sustainable, efficient, and equitable from a macroeconomic perspective. It focuses on institutional reforms (in the revenue and expenditure assignments to different levels of government, the design of intergovernmental transfers, and public financial management systems) that are suited to different countries circumstances, and their appropriate sequencing.

Fiscal Decentralization in Developing Countries

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Author :
Publisher : Cambridge University Press
ISBN 13 : 0521641438
Total Pages : 316 pages
Book Rating : 4.5/5 (216 download)

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Book Synopsis Fiscal Decentralization in Developing Countries by : Richard Miller Bird

Download or read book Fiscal Decentralization in Developing Countries written by Richard Miller Bird and published by Cambridge University Press. This book was released on 1998 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: There appears to be an increasing trend in worldwide fiscal decentralization. In particular, many developing countries are turning to various forms of fiscal decentralization as an escape from inefficient and ineffective governance, macroeconomic stability, and inadequate growth. Fiscal Decentralization in Developing Countries: An Overview edited by Professors Bird and Vaillancourt and featuring important research from leading scholars assesses the progress, problems and potentials of fiscal decentralization in a variety of developing countries around the world. With rich and varied case-study material from countries as diverse as India, China, Colombia, Bosnia-Herzegovina and South Africa this volume complements neatly the collection Fiscal Aspects of Evolving Federations edited by David Wildasin and also published by Cambridge, which presented theoretical advances in the area of research.

Fiscal Federalism 2022 Making Decentralisation Work

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Publisher : OECD Publishing
ISBN 13 : 9264912959
Total Pages : 290 pages
Book Rating : 4.2/5 (649 download)

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Book Synopsis Fiscal Federalism 2022 Making Decentralisation Work by : OECD

Download or read book Fiscal Federalism 2022 Making Decentralisation Work written by OECD and published by OECD Publishing. This book was released on 2021-12-20 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.

Fiscal Decentralization and Intergovernmental Relations in Transition Economies

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4./5 ( download)

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Book Synopsis Fiscal Decentralization and Intergovernmental Relations in Transition Economies by : Richard Miller Bird

Download or read book Fiscal Decentralization and Intergovernmental Relations in Transition Economies written by Richard Miller Bird and published by World Bank Publications. This book was released on 1993 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing a well-functioning intergovernmenal fiscal system is essential to the success of all the transitional economies' major reform goals: privatization, macroeconomic stability, more efficient performance and economic growth, and an adequate social safety net.

Paraguay - Real Property Tax

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis Paraguay - Real Property Tax by :

Download or read book Paraguay - Real Property Tax written by and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

New edition of the Fiscal Decentralisation Indicators Report (2006-2015)

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Publisher : NALAS
ISBN 13 : 6084680178
Total Pages : 148 pages
Book Rating : 4.0/5 (846 download)

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Book Synopsis New edition of the Fiscal Decentralisation Indicators Report (2006-2015) by : Network of Associations of Local Authorities of South-East Europe

Download or read book New edition of the Fiscal Decentralisation Indicators Report (2006-2015) written by Network of Associations of Local Authorities of South-East Europe and published by NALAS. This book was released on with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Macro Policy Lessons for a Sound Design of Fiscal Decentralization-Background Studies

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498335799
Total Pages : 88 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Macro Policy Lessons for a Sound Design of Fiscal Decentralization-Background Studies by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Macro Policy Lessons for a Sound Design of Fiscal Decentralization-Background Studies written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-07-27 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides background to the Board paper on Macro Policy Lessons for a Sound Design of Fiscal Decentralization. It summarizes the findings and recommendations of the Fiscal Affairs Department (FAD) for ten countries to which it provided advice on fiscal decentralization. The selected countries (Bolivia, People’s Republic of China, Colombia, Democratic Republic of Congo, Indonesia, Kosovo, Liberia, FYR Macedonia, Mexico, and Nigeria) represent different regions, varying institutional arrangements, and diverse stages of the decentralization process.

Lessons for Effective Fiscal Decentralization in Sub-Saharan Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484366395
Total Pages : 63 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Lessons for Effective Fiscal Decentralization in Sub-Saharan Africa by : Mr.Niko A Hobdari

Download or read book Lessons for Effective Fiscal Decentralization in Sub-Saharan Africa written by Mr.Niko A Hobdari and published by International Monetary Fund. This book was released on 2018-07-06 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal decentralization is becoming a pressing issue in a number of countries in sub-Saharan Africa, reflecting demands for a greater local voice in spending decisions and efforts to strengthen social cohesion. Against this backdrop, this paper seeks to distill the lessons for an effective fiscal decentralization reform, focusing on the macroeconomic aspects. The main findings for sub-Saharan African countries that have decentralized, based on an empirical analysis and four case studies (Kenya, Nigeria, South Africa, Uganda), are as follows: • Determinants and effectiveness: Empirical results suggest that (1) the major driving forces behind fiscal decentralization in sub-Saharan Africa include efforts to defuse ethnic conflicts, the initial level of income, and the urban-ization rate, whereas strength of democracy is not an important determi-nant for decentralization; and (2) decentralization in sub-Saharan Africa is associated with higher growth in the presence of stronger institutions. • Spending assignments: The allocation of spending across levels of gov-ernment in the four case studies is broadly consistent with best practice. However, in Uganda, unlike in the other three case studies, subnational governments have little flexibility to make spending decisions as a result of a deconcentrated rather than a devolved system of government. • Own revenue: The assignment of taxing powers is broadly in line with best practice in the four case studies, with the bulk of subnational revenue coming from property taxes and from fees for local services. However, own revenues are a very small fraction of subnational spending, reflecting weak cadaster systems and a high level of informality in the economy.

Fiscal Decentralisation, Local Government and Policy Reversals in Southeastern Europe

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Author :
Publisher : Springer
ISBN 13 : 331996092X
Total Pages : 337 pages
Book Rating : 4.3/5 (199 download)

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Book Synopsis Fiscal Decentralisation, Local Government and Policy Reversals in Southeastern Europe by : William Bartlett

Download or read book Fiscal Decentralisation, Local Government and Policy Reversals in Southeastern Europe written by William Bartlett and published by Springer. This book was released on 2018-10-31 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited collection provides a comprehensive geographic and chronological overview of the decentralisation processes in the successor states of former Yugoslavia and Albania during their transition and EU integration years, from 1990 until 2016. These countries present a unique laboratory for the analysis of economic, social and political change, having traversed armed conflicts, dramatic economic and political changes, and EU pre-accession processes involving deep institutional reform. They have also endured the Eurozone crisis, which has led to high levels of unemployment, wide fiscal gaps and dangerously high levels of indebtedness. Observing the quarter century-long transition from socialism to capitalism through the prism of decentralisation sheds new light on studying the political economy of the region and the current status of the individual countries in terms of economic development and their EU integration progress. The contributors enrich the wider literature on fiscal decentralisation in transition countries by exploring several broad questions on democratisation, the political economy of post-communist transition, the role of external actors in policy transfer and the issue of financial stability in the post-crisis period.