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Property Tax Diagnostic Manual / Roy Kelly.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Kelly, Roy.
- Series:
- Other Urban Study.
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Equity.
- Law and Development.
- Macroeconomics and Economic Growth.
- Municipal Financial Management.
- Public Sector Development.
- Tax Law.
- Taxation and Subsidies.
- Urban Development.
- Local Subjects:
- Equity.
- Law and Development.
- Macroeconomics and Economic Growth.
- Municipal Financial Management.
- Public Sector Development.
- Tax Law.
- Taxation and Subsidies.
- Urban Development.
- Place of Publication:
- Washington, D.C. : The World Bank, 2020.
- System Details:
- data file
- Summary:
- This Property Tax Diagnostic Manual provides guidance on how to analyze and 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.
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