Property Taxation in Bogota, Colombia: An Analysis of Poor Revenue Performance

Johannes F. Linn
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Johannes F. Linn: World Bank

Public Finance Review, 1980, vol. 8, issue 4, 457-476

Abstract: Property taxation is an important local revenue source in many cities of developing countries, but one which suffers frequently from sluggish revenue growth. For the case of Bogota (Colombia) this poor revenue performance is explained by a low rate of growth in the market value of properties. This result follows from a review of the property tax structure, assessment procedures, collection practices, and exemption policies, and from an analysis of property value growth. Some policy recommendations for improved revenue performance are suggested; but since increased reliance on property taxation in Bogota would imply repeated discretionary and highly visible policy actions, the likelihood of an expanding role of property taxation in that city appears slim. While different conclusions might be derived for other cities, the analytical approach chosen for this study may be applied elsewhere.

Date: 1980
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:8:y:1980:i:4:p:457-476

DOI: 10.1177/109114218000800405

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