Using Satellite Imagery to Revolutionize the Creation of Tax Maps

Globally, cities rely on property taxes as a key source of revenues to finance the services that enhance its long-term competitiveness and counter the negative aspects of density. In developing countries, the technical complexity of ensuring that t...

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Main Authors:	Ali, Daniel Ayalew, Deininger, Klaus, Wild, Michael
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2018
Subjects:	TAX REVENUE PROPERTY TAX MUNICIPAL FINANCE LAND REGISTRY TAXATION TAX COLLECTION
Online Access:	http://documents.worldbank.org/curated/en/305651536648310984/Using-Satellite-Imagery-to-Revolutionize-the-Creation-of-Tax-Maps http://hdl.handle.net/10986/30505

id	okr-10986-30505
recordtype	oai_dc
spelling	okr-10986-305052021-05-25T10:54:42Z Using Satellite Imagery to Revolutionize the Creation of Tax Maps Ali, Daniel Ayalew Deininger, Klaus Wild, Michael TAX REVENUE PROPERTY TAX MUNICIPAL FINANCE LAND REGISTRY TAXATION TAX COLLECTION Globally, cities rely on property taxes as a key source of revenues to finance the services that enhance its long-term competitiveness and counter the negative aspects of density. In developing countries, 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. This policy 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 based on modelling show that heightened tax compliance and a move to a one percent ad valorem tax would yield a tenfold increase in revenue from public land. 2018-10-04T18:22:43Z 2018-10-04T18:22:43Z 2018-08 Brief http://documents.worldbank.org/curated/en/305651536648310984/Using-Satellite-Imagery-to-Revolutionize-the-Creation-of-Tax-Maps http://hdl.handle.net/10986/30505 English Land Governance Policy Brief;No. 5 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Brief 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	TAX REVENUE PROPERTY TAX MUNICIPAL FINANCE LAND REGISTRY TAXATION TAX COLLECTION
spellingShingle	TAX REVENUE PROPERTY TAX MUNICIPAL FINANCE LAND REGISTRY TAXATION TAX COLLECTION Ali, Daniel Ayalew Deininger, Klaus Wild, Michael Using Satellite Imagery to Revolutionize the Creation of Tax Maps
geographic_facet	Africa Rwanda
relation	Land Governance Policy Brief;No. 5
description	Globally, cities rely on property taxes as a key source of revenues to finance the services that enhance its long-term competitiveness and counter the negative aspects of density. In developing countries, 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. This policy 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 based on modelling show that heightened tax compliance and a move to a one percent ad valorem tax would yield a tenfold increase in revenue from public land.
format	Brief
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 the Creation of Tax Maps
title_short	Using Satellite Imagery to Revolutionize the Creation of Tax Maps
title_full	Using Satellite Imagery to Revolutionize the Creation of Tax Maps
title_fullStr	Using Satellite Imagery to Revolutionize the Creation of Tax Maps
title_full_unstemmed	Using Satellite Imagery to Revolutionize the Creation of Tax Maps
title_sort	using satellite imagery to revolutionize the creation of tax maps
publisher	World Bank, Washington, DC
publishDate	2018
url	http://documents.worldbank.org/curated/en/305651536648310984/Using-Satellite-Imagery-to-Revolutionize-the-Creation-of-Tax-Maps http://hdl.handle.net/10986/30505
_version_	1764472228931436544

Using Satellite Imagery to Revolutionize the Creation of Tax Maps

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