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Strategies for Improved Property Tax Performance in Developing Countries

23 February 2018
Explore the possible strategies that countries can engage to improve the revenue performance of property taxes. To achieve a successful property tax reform, countries should adopt a comprehensive approach that includes appropriate evidence-based analysis, adequate focus on both policy and…

Introduction: Overview of Taxes on Property

22 February 2018
What is property tax and how does it affect economic growth? Certain features of the housing market affect the impact of taxation on economic efficiency, administrative and compliance costs, fairness, etc. Learn about the characteristics of the housing market and how to deal with property taxes.

Property Tax Revenues

22 February 2018
Property taxes cover the recurrent and non-recurrent taxes on the use, ownership, or transfer of property, and are raised at different levels of government. In the Asian context, local governments raise revenues from recurrent taxes on immovable property; whereas taxes on wealth, inheritance, and…

Revenue Statistics in Asian and Pacific Countries

22 February 2018
The Organisation for Economic Co-Operation and Development’s publication on revenue statistics is a data and iterative tool that policymakers can use to compare key indicators between countries. It provides no financial cost and minimal resource cost for countries to participate.

Recurrent Property Tax

21 February 2018
What makes property tax a “good tax”? Why do property taxes underperform? What are the obstacles to an efficient property tax administration? While property taxation is gaining strong and renewed interest from around the world due to its revenue mobilization potential, it has yet to become a…

Strategies for Property Tax Reform

21 February 2018
Property tax can help mobilize domestic resources but will require addressing both technical and policy issues and combining the strengths of both central and local governments. Learn about the challenges in and strategies for achieving a successful property tax reform.

Developing a Strategic Plan for Domestic Resource Mobilization

21 February 2018
Improving domestic resource mobilization to meet the sustainable development goals involves securing commitment from governments and creating program actions by tax administrations to develop strong tax systems. Download this presentation to learn about the key issues in building tax capacity.

Broadening the Tax Base

20 February 2018
Read about tax expenditures and their revenue cost. Learn how to make tax expenditure reports. Tax expenditures and incentives are widely used in the real world, but most expenditures go far beyond market failures and externalities, and just translate political preferences. While tax expenditures…

Designing Good Tax Policy: A Primer

20 February 2018
An effective tax system allows governments to manage the business cycle through fiscal policy. Some of the objectives of taxation entail minimizing administrative and compliance costs, limiting tax avoidance and tax evasion opportunities, and reflecting simplicity. Download this presentation to…

Tax Policy Analysis and Evidence-Based Tax Reform: Key Indicators for Policy Analysis

20 February 2018
Macroeconomic and microeconomic indicators are useful in tax policy analysis as they provide understanding of the impact of taxes on the economy, and the decisions of individuals and corporations. When analyzing tax policies, it is important to use a range of indicators with complementary strengths…