Options for retooling property taxation in Latin America

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/TS.2019/91
cepal.divisionEngEconomic Development Division
cepal.divisionSpaDivisión de Desarrollo Económico
cepal.docTypeSeries
cepal.projectProject "Territorial inequality, equalization transfers and asymmetric sharing of non-renewable natural resources in Latin America"
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngPROGRAMME AND POLICY EVALUATION
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaEVALUACIÓN DE POLÍTICAS Y PROGRAMAS
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorAhmad, Ehtisham
dc.contributor.authorBrosio, Giorgio
dc.contributor.authorJiménez, Juan Pablo
dc.contributor.institutionAgencia Española de Cooperación Internacional para el Desarrollo
dc.coverage.spatialEngLATIN AMERICA
dc.coverage.spatialSpaAMERICA LATINA
dc.date.accessioned2019-12-19T12:50:49Z
dc.date.available2019-12-19T12:50:49Z
dc.date.issued2019-12-19
dc.description.abstractThere is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. It would also generate more incentives for more accountable local governance. However, this instrument has a large and unexploited revenue potential in Latin America. Ambitions and reform policies are confronted with political and administration obstacles. Also Governments tend to worry about the political costs of taxing property. The paper suggests ways to improve the working of the tax and to avoid those features that make the tax disagreeable to taxpayers and unpopular for governments. The options include self-assessment of value by taxpayers and, in alternative depending of the circumstances of the country considered, the adoption of an area-based tax by specific localities with the participation of taxpayers to the determination of the tax base. The paper considers also the adoption of a banded system that serves to smooth the impact of tax base changes on the tax due.
dc.description.tableOfContentsAbstract .-- Introduction .-- I. Instruments ad models for property taxation .-- II. Performance of the property tax and its revenue potential in Latin American countries .-- III. What makes the tax unpopular? .-- IV. Viable technical and political approaches for Latin America .-- V. Conclusions.
dc.formatTexto
dc.format.extent58 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/TS.2019/91
dc.identifier.urihttps://hdl.handle.net/11362/45021
dc.language.isoeng
dc.physicalDescription58 p.
dc.publisherECLAC
dc.relation.isPartOfSeriesSerie Macroeconomía del Desarrollo
dc.relation.isPartOfSeriesNo202
dc.rights.coarDisponible
dc.subject.unbisEngPROPERTY TAX
dc.subject.unbisEngTAXATION
dc.subject.unbisEngTAX REVENUES
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngEQUALITY
dc.subject.unbisEngPOLITICAL ASPECTS
dc.subject.unbisSpaIMPUESTO A LA PROPIEDAD
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaINGRESOS FISCALES
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaIGUALDAD
dc.subject.unbisSpaASPECTOS POLITICOS
dc.titleOptions for retooling property taxation in Latin America
dc.type.coarlibro
dspace.entity.typePublication
relation.isAuthorOfPublicationa50a00f3-78b0-4af4-92ed-130b1cf29702
relation.isAuthorOfPublication8741ca91-1e65-4510-897c-7989a111cfa1
relation.isAuthorOfPublicationc42317a7-f62a-4448-9eca-f8d4170fc636
relation.isAuthorOfPublication.latestForDiscoverya50a00f3-78b0-4af4-92ed-130b1cf29702
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