Coverart for item
The Resource Taxing immovable property : revenue potential and implementation challenges, John Norregaard

Taxing immovable property : revenue potential and implementation challenges, John Norregaard

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
Creator
Contributor
Author
Issuing body
Subject
Genre
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
Member of
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
Instantiates
Publication
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
Publication
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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