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dc.contributor.authorAli, Merima
dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorKatera, Lucas
dc.date.accessioned2018-01-04T08:23:24Z
dc.date.available2018-01-04T08:23:24Z
dc.date.issued2017-03-01
dc.identifieroai:www.cmi.no:6167
dc.identifier.citationBergen: Chr. Michelsen Institute (CMI Brief vol. 16 no. 1) 4 p.
dc.identifier.issn0809-6732
dc.identifier.urihttp://hdl.handle.net/11250/2475412
dc.description.abstractProperty tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among policy makers to increase its share in GDP. This policy brief provides a theoretical rationale behind such enthusiasm by discussing the reasons for considering PT as a ‘good’ tax compared to other forms of taxes such as income and consumption tax. It also elaborates on conditions under which PT may lead to inefficiencies and inequities. Various reasons for the overall poor revenue performance of PT in developing countries and possible policy implications are examined.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relationCMI Brief
dc.relation1
dc.relation.ispartofCMI Brief
dc.relation.ispartofseriesCMI Brief vol. 16 no. 1
dc.relation.urihttps://www.cmi.no/publications/6167-property-taxation-in-developing-countries
dc.subjectTax
dc.subjectFinance
dc.subjectProperty Tax
dc.subjectReal Estate
dc.subjectTanzania
dc.subjectAfrica
dc.titleProperty Taxation in Developing Countries
dc.typeReport


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