Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection

Although taxes on land and property have many desirable attributes, the challenge of ensuring completeness of tax rolls and currency of valuations preclude their effective use to support urbanization and service provision in many developing countries. The example of Kigali shows how building footpri...

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Bibliographic Details
Main Authors:	Ali, Daniel Ayalew, Deininger, Klaus, Wild, Michael
Format:	Journal Article
Published:	Taylor and Francis 2019
Subjects:	PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY SPATIAL HEDONIC MODEL MASS VALUATION REVENUE MOBILIZATION TAXATION
Online Access:	http://hdl.handle.net/10986/32159

id	okr-10986-32159
recordtype	oai_dc
spelling	okr-10986-321592021-05-25T10:54:42Z Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection Ali, Daniel Ayalew Deininger, Klaus Wild, Michael PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY SPATIAL HEDONIC MODEL MASS VALUATION REVENUE MOBILIZATION TAXATION Although taxes on land and property have many desirable attributes, the challenge of ensuring completeness of tax rolls and currency of valuations preclude their effective use to support urbanization and service provision in many developing countries. The example of Kigali shows how building footprints and heights generated from high-resolution satellite imagery, together with sales prices and routine statistical data, allow to assess and improve coverage and design of property tax systems. We show that only 40% of potential land lease fee revenue (of US$ 4.9 million) was collected and that moving to 1% value-based tax would increase revenue almost 10 times while being less regressive than the current system. While this could allow reducing the tax burden for low-income groups, exemptions should be applied with caution based on careful empirical analysis. 2019-08-05T14:17:21Z 2019-08-05T14:17:21Z 2020 Journal Article Applied Economics 0003-6846 http://hdl.handle.net/10986/32159 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Taylor and Francis Publications & Research :: Journal Article Publications & Research Africa Rwanda
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
topic	PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY SPATIAL HEDONIC MODEL MASS VALUATION REVENUE MOBILIZATION TAXATION
spellingShingle	PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY SPATIAL HEDONIC MODEL MASS VALUATION REVENUE MOBILIZATION TAXATION Ali, Daniel Ayalew Deininger, Klaus Wild, Michael Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection
geographic_facet	Africa Rwanda
description	Although taxes on land and property have many desirable attributes, the challenge of ensuring completeness of tax rolls and currency of valuations preclude their effective use to support urbanization and service provision in many developing countries. The example of Kigali shows how building footprints and heights generated from high-resolution satellite imagery, together with sales prices and routine statistical data, allow to assess and improve coverage and design of property tax systems. We show that only 40% of potential land lease fee revenue (of US$ 4.9 million) was collected and that moving to 1% value-based tax would increase revenue almost 10 times while being less regressive than the current system. While this could allow reducing the tax burden for low-income groups, exemptions should be applied with caution based on careful empirical analysis.
format	Journal Article
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 Create Tax Maps and Enhance Local Revenue Collection
title_short	Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection
title_full	Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection
title_fullStr	Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection
title_full_unstemmed	Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection
title_sort	using satellite imagery to create tax maps and enhance local revenue collection
publisher	Taylor and Francis
publishDate	2019
url	http://hdl.handle.net/10986/32159
_version_	1764475922429247488

Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection

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