The Resource Taxing immovable property : revenue potential and implementation challenges, John Norregaard
Taxing immovable property : revenue potential and implementation challenges, John Norregaard
Resource Information
The item Taxing immovable property : revenue potential and implementation challenges, John Norregaard represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.This item is available to borrow from 1 library branch.
Resource Information
The item Taxing immovable property : revenue potential and implementation challenges, John Norregaard represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 1 online resource (42 pages)
- Note
- "May 2013."
- Contents
-
- Cover; Abstract; Contents; I. Introduction; Boxes; 1. Recent Property Tax Reforms and Plans; II. Property Taxation-Concepts and Yield; Tables; 1. Composition of General Government Property Taxes, Selected OECD Countries 2011; 2. Levels of and Trends in Property Tax Revenues; Figures; 1. Property Taxes, OECD 1965-2010, Percent of GDP; 2. Property Taxes, OECD 1965-2010, Percent of Total Tax Revenue; 3. Immovable Property Tax Collections Across Income Levels; 4. Distribution of Yields from Immovable Property Taxes, 2008; 2. What Determines the Level of Property Tax Revenues?
- III. The Case for Property TaxationA. Efficiency Considerations in Favor of Property Taxation; B. Equity Considerations: Are Property Taxes Fair?; 3. Views on the Incidence of Property Taxation; C. The Cyclical Resilience of Property Tax Revenues; 3. Denmark: Distribution of Property Taxes as Share of Income; 5. State and Local Tax Revenues, 1990-2009; IV. Issues of Policy Design and Implementation; 6. Property Tax Revenues and House Values, 1989-2009; 4. Property Valuation Systems; 4. Alternative Property Tax Bases by Region; 5. The Self-Assessment Approach in Bogota City; 6. CAMA Systems
- V.A Strategy for ReformVI. Conclusion; Appendix Tables; 1. Property Taxes in OECD Countries, 2010; 2. Property Taxes in Non-OECD Countries, 2010; 3. Property Taxes in High-Income Countries, 2010; 4. Property Taxes in Middle- and Low-Income Countries, 2010; References
- Isbn
- 9781299678248
- Label
- Taxing immovable property : revenue potential and implementation challenges
- Title
- Taxing immovable property
- Title remainder
- revenue potential and implementation challenges
- Statement of responsibility
- John Norregaard
- Language
- eng
- 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
- Cataloging source
- IDEBK
- http://bibfra.me/vocab/lite/collectionName
- IMF eLibrary
- http://library.link/vocab/creatorName
- Norregaard, John
- Government publication
- international or intergovernmental publication
- Illustrations
- illustrations
- Index
- no index present
- LC call number
- HG3881.5.I58 ONLINE
- Literary form
- non fiction
- Nature of contents
-
- dictionaries
- bibliography
- http://library.link/vocab/relatedWorkOrContributorName
- International Monetary Fund
- Series statement
- IMF Working Paper,
- Series volume
- WP/13/129
- http://library.link/vocab/subjectName
-
- Real property and taxation
- Real property tax
- Real property and taxation
- Real property tax
- Label
- Taxing immovable property : revenue potential and implementation challenges, John Norregaard
- Note
- "May 2013."
- Bibliography note
- Includes bibliographical references (pages 41-42)
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
-
- Cover; Abstract; Contents; I. Introduction; Boxes; 1. Recent Property Tax Reforms and Plans; II. Property Taxation-Concepts and Yield; Tables; 1. Composition of General Government Property Taxes, Selected OECD Countries 2011; 2. Levels of and Trends in Property Tax Revenues; Figures; 1. Property Taxes, OECD 1965-2010, Percent of GDP; 2. Property Taxes, OECD 1965-2010, Percent of Total Tax Revenue; 3. Immovable Property Tax Collections Across Income Levels; 4. Distribution of Yields from Immovable Property Taxes, 2008; 2. What Determines the Level of Property Tax Revenues?
- III. The Case for Property TaxationA. Efficiency Considerations in Favor of Property Taxation; B. Equity Considerations: Are Property Taxes Fair?; 3. Views on the Incidence of Property Taxation; C. The Cyclical Resilience of Property Tax Revenues; 3. Denmark: Distribution of Property Taxes as Share of Income; 5. State and Local Tax Revenues, 1990-2009; IV. Issues of Policy Design and Implementation; 6. Property Tax Revenues and House Values, 1989-2009; 4. Property Valuation Systems; 4. Alternative Property Tax Bases by Region; 5. The Self-Assessment Approach in Bogota City; 6. CAMA Systems
- V.A Strategy for ReformVI. Conclusion; Appendix Tables; 1. Property Taxes in OECD Countries, 2010; 2. Property Taxes in Non-OECD Countries, 2010; 3. Property Taxes in High-Income Countries, 2010; 4. Property Taxes in Middle- and Low-Income Countries, 2010; References
- Control code
- 851159512
- Dimensions
- unknown
- Extent
- 1 online resource (42 pages)
- Form of item
- online
- Isbn
- 9781299678248
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other control number
- 10.5089/9781484321263.001
- Other physical details
- color illustrations
- http://library.link/vocab/ext/overdrive/overdriveId
- 499074
- Specific material designation
- remote
- System control number
-
- imfWPIEA2013129
- (IMF)WPIEA2013129
- (OCoLC)851159512
- Label
- Taxing immovable property : revenue potential and implementation challenges, John Norregaard
- Note
- "May 2013."
- Bibliography note
- Includes bibliographical references (pages 41-42)
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
-
- Cover; Abstract; Contents; I. Introduction; Boxes; 1. Recent Property Tax Reforms and Plans; II. Property Taxation-Concepts and Yield; Tables; 1. Composition of General Government Property Taxes, Selected OECD Countries 2011; 2. Levels of and Trends in Property Tax Revenues; Figures; 1. Property Taxes, OECD 1965-2010, Percent of GDP; 2. Property Taxes, OECD 1965-2010, Percent of Total Tax Revenue; 3. Immovable Property Tax Collections Across Income Levels; 4. Distribution of Yields from Immovable Property Taxes, 2008; 2. What Determines the Level of Property Tax Revenues?
- III. The Case for Property TaxationA. Efficiency Considerations in Favor of Property Taxation; B. Equity Considerations: Are Property Taxes Fair?; 3. Views on the Incidence of Property Taxation; C. The Cyclical Resilience of Property Tax Revenues; 3. Denmark: Distribution of Property Taxes as Share of Income; 5. State and Local Tax Revenues, 1990-2009; IV. Issues of Policy Design and Implementation; 6. Property Tax Revenues and House Values, 1989-2009; 4. Property Valuation Systems; 4. Alternative Property Tax Bases by Region; 5. The Self-Assessment Approach in Bogota City; 6. CAMA Systems
- V.A Strategy for ReformVI. Conclusion; Appendix Tables; 1. Property Taxes in OECD Countries, 2010; 2. Property Taxes in Non-OECD Countries, 2010; 3. Property Taxes in High-Income Countries, 2010; 4. Property Taxes in Middle- and Low-Income Countries, 2010; References
- Control code
- 851159512
- Dimensions
- unknown
- Extent
- 1 online resource (42 pages)
- Form of item
- online
- Isbn
- 9781299678248
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other control number
- 10.5089/9781484321263.001
- Other physical details
- color illustrations
- http://library.link/vocab/ext/overdrive/overdriveId
- 499074
- Specific material designation
- remote
- System control number
-
- imfWPIEA2013129
- (IMF)WPIEA2013129
- (OCoLC)851159512
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.sandiego.edu/portal/Taxing-immovable-property--revenue-potential-and/L-h8WlIo0ek/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.sandiego.edu/portal/Taxing-immovable-property--revenue-potential-and/L-h8WlIo0ek/">Taxing immovable property : revenue potential and implementation challenges, John Norregaard</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.sandiego.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.sandiego.edu/">University of San Diego Libraries</a></span></span></span></span></div>
