How to Reform the Property Tax: Lessons from around the World

Enid Slack and Richard Bird

No 21, IMFG Papers from University of Toronto, Institute on Municipal Finance and Governance

Abstract: Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future.

Keywords: property tax; tax reform; local finance; political economy (search for similar items in EconPapers)
JEL-codes: D78 H24 H25 H71 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2015-08
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-ure
References: Add references at CitEc
Citations: View citations in EconPapers (7)

Published in hard copy and online

Downloads: (external link)
https://tspace.library.utoronto.ca/bitstream/1807/ ... bird_sept19_2015.pdf First version, 2015 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mfg:wpaper:21

Access Statistics for this paper

More papers in IMFG Papers from University of Toronto, Institute on Municipal Finance and Governance Contact information at EDIRC.
Bibliographic data for series maintained by Enid Slack ().