Property Tax Diagnostic Manual

The Property Tax Diagnostic Manual (hereafter "Manual") provides guidance on how to analyzeand assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy...

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Main Authors:	Roy, Kelly, White, Roland, Anand, Aanchal
Format:	Report
Language:	English
Published:	World Bank, Washington, DC 2020
Subjects:	PROPERTY TAX TAX REVENUE TAX ADMINISTRATION
Online Access:	http://documents.worldbank.org/curated/en/822221593546147046/Property-Tax-Diagnostic-Manual http://hdl.handle.net/10986/34157

id	okr-10986-34157
recordtype	oai_dc
spelling	okr-10986-341572020-07-23T05:10:51Z Property Tax Diagnostic Manual Roy, Kelly White, Roland Anand, Aanchal PROPERTY TAX TAX REVENUE TAX ADMINISTRATION The Property Tax Diagnostic Manual (hereafter "Manual") provides guidance on how to analyzeand assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable tax systems in low- and middle-income countries, with significant potential for sustainable improvements in achieving key revenue, equity, and efficiency objectives. This Manual focuses specifically on the recurrent, immovable property tax. It does not address other land-based property taxes such as property transfer taxes, capital gains taxes, and one event property revenues (land sales, leases) or personal taxes on movable property such as boats, airplanes, and motor vehicles. Although these other property taxes are not directly addressed, successful reforms for the recurrent, immovable property tax must take intoaccount the interactions that exist between the immovable property tax and these other formsof property taxation. The Manual is primarily designed to assist practitioners from governments, development partners, and civil society practitioners to identify, analyze, and develop potential property tax reforms. The Manual lays out an analytical approach that can help identify property tax performance potential, challenges and opportunities, evaluate remedial property tax policyand administrative reform measures, and design a strategic action plan to implement those recommended interventions. A conceptual framework for the property tax, its policy and administration components, and reform strategy options are provided along with numerous examples of international experience. 2020-07-22T15:21:21Z 2020-07-22T15:21:21Z 2020-06 Report http://documents.worldbank.org/curated/en/822221593546147046/Property-Tax-Diagnostic-Manual http://hdl.handle.net/10986/34157 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Other Public Sector Study
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 TAX REVENUE TAX ADMINISTRATION
spellingShingle	PROPERTY TAX TAX REVENUE TAX ADMINISTRATION Roy, Kelly White, Roland Anand, Aanchal Property Tax Diagnostic Manual
description	The Property Tax Diagnostic Manual (hereafter "Manual") provides guidance on how to analyzeand assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable tax systems in low- and middle-income countries, with significant potential for sustainable improvements in achieving key revenue, equity, and efficiency objectives. This Manual focuses specifically on the recurrent, immovable property tax. It does not address other land-based property taxes such as property transfer taxes, capital gains taxes, and one event property revenues (land sales, leases) or personal taxes on movable property such as boats, airplanes, and motor vehicles. Although these other property taxes are not directly addressed, successful reforms for the recurrent, immovable property tax must take intoaccount the interactions that exist between the immovable property tax and these other formsof property taxation. The Manual is primarily designed to assist practitioners from governments, development partners, and civil society practitioners to identify, analyze, and develop potential property tax reforms. The Manual lays out an analytical approach that can help identify property tax performance potential, challenges and opportunities, evaluate remedial property tax policyand administrative reform measures, and design a strategic action plan to implement those recommended interventions. A conceptual framework for the property tax, its policy and administration components, and reform strategy options are provided along with numerous examples of international experience.
format	Report
author	Roy, Kelly White, Roland Anand, Aanchal
author_facet	Roy, Kelly White, Roland Anand, Aanchal
author_sort	Roy, Kelly
title	Property Tax Diagnostic Manual
title_short	Property Tax Diagnostic Manual
title_full	Property Tax Diagnostic Manual
title_fullStr	Property Tax Diagnostic Manual
title_full_unstemmed	Property Tax Diagnostic Manual
title_sort	property tax diagnostic manual
publisher	World Bank, Washington, DC
publishDate	2020
url	http://documents.worldbank.org/curated/en/822221593546147046/Property-Tax-Diagnostic-Manual http://hdl.handle.net/10986/34157
_version_	1764480234513498112

Property Tax Diagnostic Manual

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