Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection
The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery...
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| Format: | Working Paper |
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World Bank, Washington, DC
2018
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| Online Access: | http://documents.worldbank.org/curated/en/347231526042692012/Using-satellite-imagery-to-revolutionize-creation-of-tax-maps-and-local-revenue-collection http://hdl.handle.net/10986/29843 |
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okr-10986-298432021-06-08T14:42:46Z Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection Ali, Daniel Ayalew Deininger, Klaus Wild, Michael PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery makes it possible to assess the completeness of existing tax maps by estimating built-up areas based on building heights and footprints. Together with information on sales prices from the land registry, targeted surveys, and routine statistical data, this makes it possible to use mass valuation procedures to generate tax maps. The example of Kigali illustrates the reliability of the method and the potentially far-reaching revenue impacts. Estimates show that heightened compliance and a move to a 1 percent ad valorem tax would yield a tenfold increase in revenue from public land. 2018-05-16T20:22:27Z 2018-05-16T20:22:27Z 2018-05 Working Paper http://documents.worldbank.org/curated/en/347231526042692012/Using-satellite-imagery-to-revolutionize-creation-of-tax-maps-and-local-revenue-collection http://hdl.handle.net/10986/29843 English Policy Research Working Paper;No. 8437 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Africa Rwanda |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE |
| spellingShingle |
PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE Ali, Daniel Ayalew Deininger, Klaus Wild, Michael Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
| geographic_facet |
Africa Rwanda |
| relation |
Policy Research Working Paper;No. 8437 |
| description |
The technical complexity of ensuring
that tax rolls are complete and valuations current is often
perceived as a major barrier to bringing in more property
tax revenues in developing countries. This paper shows how
high-resolution satellite imagery makes it possible to
assess the completeness of existing tax maps by estimating
built-up areas based on building heights and footprints.
Together with information on sales prices from the land
registry, targeted surveys, and routine statistical data,
this makes it possible to use mass valuation procedures to
generate tax maps. The example of Kigali illustrates the
reliability of the method and the potentially far-reaching
revenue impacts. Estimates show that heightened compliance
and a move to a 1 percent ad valorem tax would yield a
tenfold increase in revenue from public land. |
| format |
Working Paper |
| author |
Ali, Daniel Ayalew Deininger, Klaus Wild, Michael |
| author_facet |
Ali, Daniel Ayalew Deininger, Klaus Wild, Michael |
| author_sort |
Ali, Daniel Ayalew |
| title |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
| title_short |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
| title_full |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
| title_fullStr |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
| title_full_unstemmed |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
| title_sort |
using satellite imagery to revolutionize creation of tax maps and local revenue collection |
| publisher |
World Bank, Washington, DC |
| publishDate |
2018 |
| url |
http://documents.worldbank.org/curated/en/347231526042692012/Using-satellite-imagery-to-revolutionize-creation-of-tax-maps-and-local-revenue-collection http://hdl.handle.net/10986/29843 |
| _version_ |
1764470529708785664 |