Property Tax Reforms in India: A Comparison of Delhi and Bangalore

Simanti Bandyopadhyay ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: The present paper attempts at a comparative evaluation of two Indian cities, Delhi and Bangalore, in the performance of implementing property tax reforms through unit area method of valuation and self-assessment schemes. Delhi is a city where the results of implementation of these reforms were not up to the mark whereas Bangalore could achieve considerable success. The main objective of the paper is to explain the differences in the extent of the success in achieving the desired outcomes in the two cities. There has been a decrease in number of assessed properties in Delhi and an increase in number of assessed properties in Bangalore. The property tax to GSDP ratio declined in case of Delhi and increased in case of Bangalore. The main findings suggest that it is a combination of policy and administrative factors which are responsible to create differences in performances of the two cities. Optimal progressivity in tax rates, better coverage and collection ratios, better service delivery, better living conditions and a more stable property market are the major factors contributing to a better performance in property tax collection in Bangalore.

Pages: 33 pages
Date: 2013-10-11
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