Using satellite imagery to revolutionize creation of tax maps and local revenue collection

Daniel Ayalew Ali, Klaus Deininger and Michael-000475260 Wild

No 8437, Policy Research Working Paper Series from The World Bank

Abstract: The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery makes it possible to assess the completeness of existing tax maps by estimating built-up areas based on building heights and footprints. Together with information on sales prices from the land registry, targeted surveys, and routine statistical data, this makes it possible to use mass valuation procedures to generate tax maps. The example of Kigali illustrates the reliability of the method and the potentially far-reaching revenue impacts. Estimates show that heightened compliance and a move to a 1 percent ad valorem tax would yield a tenfold increase in revenue from public land.

Keywords: Agricultural Economics; Public Sector Economics; Public Finance Decentralization and Poverty Reduction; Macro-Fiscal Policy; Taxation&Subsidies; Economic Adjustment and Lending; Urban Housing and Land Settlements; Municipal Management and Reform; Urban Governance and Management; Urban Housing; Economic Theory&Research; Economic Growth; Industrial Economics; Transport Services (search for similar items in EconPapers)
Date: 2018-05-11
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Citations: View citations in EconPapers (2)

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