Property Tax

This paper contributes to two strands in the property tax literature. One thread considers the effects of full disclosure requirements or ''truth in taxation'' on the rate of property tax growth. The second studies the determinants of assessment uniformity. This article focuses on the role of full disclosure in changing administrative incentives and improving the uniformity of the property tax. A panel of 29 Utah counties over a 32-year period is used in a TSCS analysis. Findings suggest there is substantial evidence that full disclosure improved uniformity in Utah, but limited evidence that it restrained property tax growth.

The Authors would like to thank the World Bank and Infrastructure Development Finance Company (IDFC) each for partial funding of the project ‘Improving Fiscal Health of Indian Cities’, which initiated the research on estimation of fiscal capacity and needs in Indian cities. We thank the research team of this project, particularly Kala Sridhar for her sincere efforts and Satadru Sikdar for his excellent research assistance in the initial drafts of the six reports submitted to the World Bank. We would also like to thank Om Prakash Mathur for his help and interest at different stages of the work. We are grateful to Andrew Reschovsky, Anwar Shah, Howard Chernick, Jorge Martinez, Melville Mcmillan for their comments and suggestions on an

W Polsce od lat toczy się dyskusja nad kształtem systemu opodatkowania nierucho-mości. Poddając krytyce uzależnienie wysokości podatku od powierzchni nieruchomości, po-stuluje się wprowadzenie tzw. podatku ad valorem. Niestety, mimo upływu lat, decyzja o roz-poczęciu reformy opodatkowania nieruchomości jest wciąż odkładana w czasie. W tej sytu-acji zasadne wydaje się prowadzenie badań w omawianej dziedzinie, które znalazły zastoso-wanie w innych krajach. Celem niniejszego artykułu jest przedstawienie zasad opodatkowania nieruchomości w Republice Łotwy.

The purpose of this paper is to quantify the property value impacts of a change in environmental quality by using the hedonic price model. In particular, we focus on the impact of the presence of land…lls on nearby residential real estate prices. We combine elements of an urban location choice and hedonic pricing model to estimate the e¤ects of the presence of multiple environmental disamenities on residential real estate prices.

This book presents an in-depth analysis of key recommendations of the consecutive state finance commissions (SFCs) across states of India in the local and national perspective. It reviews the working of SFCs and their critical role in strengthening local governments, both Panchayats and municipalities in the various states. The volume attempts to identify some of the emerging issues related to the efficacy of SFC in fiscal decentralization. It appraises nearly eighty SFC reports and actions taken thereon by the respective State Governments with contextual analysis. Please see the link https://www.palgrave.com/gp/book/9789811622021#

Do you think that sales taxes are a fair way for the state to generate revenue? Why or why not? As described in The Texas Tribune article "How Texas lawmakers tax swap plan could affect Texans", there was a proposal in the 2019 legislative session to increase the sales tax to offset a reduction in property taxes. Do you think trading a sales tax increase for a property tax decrease is a fair approach for most Texans? Why or why not? What happened to this proposal during the 2019 legislative session? (Note: The Texas Tribune is a good resource for information on the legislative session.) In 2019, the Texas government launched a proposal to increase sales taxes. The state seeks to increase sales taxes from 6.25% to 7.25%. This increase would produce annual revenues of 5 billion. Many have called this proposal a tax swap because the proposal seeks to reduce property taxes. This 1% increase in sales seeks to alleviate taxes paid by home and business owners, finance schools, and the local government in general. Texas's state does not impose state taxes, and therefore, the property tax in Texas, represents one of the primary sources of revenue for the government (Champagne et al.). Texas's property tax is above the national average with a rate of 1.835%, while the national average is 1.08%. The idea does not represent a fair measure for Texans. I believe that swapping taxes from one place to another does not mean any economic

Given the large size of India’s population, housing has become a general necessity but it also has
the potential to pull the economy on a faster growth track. Housing construction sector is one of
the most important and fastest growing sectors in the Indian economy. This study looks at urban
housing that is dependent on availability of low cost land, credit & finance for construction and
legal issues. Inadequate availability of land is a major factor affecting housing construction. This
is due to complex regulations, various legal procedures and controls that restrict efficient
functioning of land markets. In addition, the existing structure of housing finance is inadequate
to meet the needs of such high demand for housing. Thus, the private sector is becoming
increasingly important. The section on financial issues discusses the reforms and concessions
that the government has introduced to make financing cheaper and easier. Chapter 4 of the study
first reviews the existing land related laws and then examines the success or failure of the recent
reforms in these laws. Besides the above core issues related to housing sector, the study also
looks at the Indian model of housing development and compares it to other international
models. The last section of this study suggests reforms to central government to develop an
efficient and systematic land & housing policy.

W Polsce na system opodatkowania nieruchomości składają się trzy podatki: podatek od nieru-chomości, podatek rolny i podatek leśny. System ten ma jednak wiele mankamentów, w związku z czym od lat postuluje się wprowadzenie radykalnych zmian w tym zakresie. W tej sytuacji pewną wartość poznawczą może mieć badanie rozwiązań w omawianej dziedzinie występujących w in-nych krajach. Celem niniejszego artykułu jest przedstawienie i próba oceny opodatkowania nie-ruchomości w Republice Estonii. Opodatkowanie nieruchomości zostało przedstawione według stanu prawnego na 1 czerwca 2007 roku.

We present a three-phase segmentation analysis designed to highlight the heterogeneity of forest ownership values and attitudes toward government control, privacy, and environmental protection held by a sample of Massachusetts private forest owners. This case study explores private forest owner characteristics that are associated with enrollment into Massachusetts' Chapter 61 current-use forest property tax program, which requires a professionally prepared 10-year forest management plan. We suggest the key to increasing landowner participation in forest management programs is to (1) recognize this heterogeneity of the target population, and (2) tailor the program to meet segment specific needs and desires.

Shahan-shah. The writer identifies himself as "Meyam, the steward (and) ruler of the houses of the illustrious, successful Peroz Shahanshah". If the era indeed began in A.D. 233, the year 239 should correspond to A.D. 471, during the reign of the Sasanian ruler Peroz. The apparent reference to his name, therefore, seems to confirm the chronological framework which had been

The development of green building has received the attention of various levels of government around the globe, including from local authorities. There are two main categories of incentives provided by local authorities as a means of encouraging the development of green building, which include financial and structural incentives. It has been found that financial incentives, in particular property tax assessment incentives, have been widely adopted by several Commonwealth countries around the globe including Spain, Romania, Italy, Bulgaria, the United States, Canada, Malaysia and India. The practice of providing property tax assessment incentives within the green building field has been empirically documented by several researchers, in order to encourage the growth of numbers of green building instances at a local level. However, no comprehensive academic study has been conducted to review the effect of this incentive on the development of green building. Therefore the purpose of this study has been to review and discuss the available models and bases adopted, in order to develop this incentive. There are three types of property tax assessment incentive models that have been identified as available for encouraging the development of green building, which include reductions, exemptions and rebates. These incentives were developed based on four identified bases, which specifically include the increased amounts of property tax assessments of completed green buildings, the costs of green components, the rate imposed on property tax assessments, and the level of green certification. The findings identified that most property tax assessment incentive models regarding green buildings were developed on the basis of the value of green components, specifically the increased amount of property tax assessments of green buildings, and the costs of green components.

U radu se izlaže ekonomska i pravna priroda poreza na imovinu. Na početku dajemo pregled komparativne prakse u pogledu poreza na imovinu, a zatim razmatramo način na koji se tim porezom upravlja u Srbiji, uzimajući u obzir i pravni okvir i njegovu primenu u praksi, sa ciljem dolaska do procene o potencijalu poreza na imovinu u Srbiji da postane izdašniji i ekonomski efikasniji izvor prihoda lokalne samouprave. U radu su izloženi nalazi o relativno velikom rastu značaja poreza na imovinu za finansije gradova i opština od početka decentralizacije ovog poreza 2006. godine, a naročito počev od 2014. godine, kao i o unapređenoj ravnomernosti ovog poreza. Ključni nalazi sugerišu da prostor za unapređivanje oporezivanja imovine postoji, ali da naglasak treba pre da bude na konsolidaciji ovog poreskog oblika, a naročito na proširivanju poreske osnovice putem potpunijeg evidentiranja predmeta oporezivanja i na uklanjanju nedoslednosti u određivanju vrednosti nepokretnosti u sklopu utvrđivanja poreske osnovice.

Ključne reči: porez na imovinu; porezi; finansiranje lokalne samouprave; procena vrednosti nepokretnosti; decentralizacija.

Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, often accompanied by growing socio-economic inequality. In this context, improving systems for property taxation is an urgent and growing need – something that national and international policymakers increasingly recognise. Despite this, even in states considered particularly ‘developmental’ and committed to increasing tax revenue, property taxation has fallen by the wayside. This paper argues that, in addition to the usual technical and political difficulties associated with property taxation, it is crucial in reform-oriented developing countries to understand the nature of land tenure systems and how they are changing, as well as historical legacies relating to land and housing. Moves to introduce or improve property taxation need also to be considered in relation to how contemporary development strategies constrain or facilitate investment in real estate, and the political economy underpinning this sector. Through an analysis of existing property tax and land leasing systems in Kigali and Addis Ababa, as well as failed, stalled and ongoing reform attempts in each, the paper identifies key themes for the study of property taxation systems and their potential to succeed in rapidly transforming cities in the global South.

Salah satu daerah yang telah siap mendaerahkan PBB Perkotaan adalah Surabaya. Melalui Perda Nomor 10 Tahun 2010 tentang Pajak Bumi dan Bangunan Perkotaan serta Perwali Nomor 73 Tahun 2010 tentang Klasifikasi dan Penetapan Nilai Jual Obyek Pajak Sebagai Dasar Pengenaan Pajak di Kota Surabaya, Surabaya siap mengekstensifikasi objek PAD. Dengan di ratifikasinya Perda dan Perwali tersebut Kota Surabaya menjadi pilot project atau kota pertama atas pelaksanaan pengalihan pengelolaan penerimaan dari sektor PBB-PP. Pemerintah Kota Surabaya telah melakukan pemungutan PBB-PP terhitung mulai tanggal 1 Januari 2011. Pemungutan PBB Perkotaan mengandung implikasi wewenang dan tanggungjawab penuh bagi pemerintah Surabaya untuk mengelola PBB-PP sebagai sumber Pendapatan Asli Daerah (PAD).
Pendaerahan PBB Perkotaan membawa dampak positif terhadap Pendapatan Asli Daerah Kota Surabaya. Berdasarkan data Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Surabaya tahun 2014 yang diperoleh dari Dinas Pendapatan dan Pengelolaan Keuangan (DPPK) Kota Surabaya tahun 2014, diketahui bahwa realisasi PAD Kota Surabaya tahun 2010 sebesar Rp 898.425.137.485, dan pada tahun 2011 realisasi PAD Kota Surabaya sebesar Rp 1.841.661.535.502. Berdasarkan hal tersebut dapat diketahui bahwa terjadi selisih atau kenaikan penerimaan PAD yang signifikan di tahun 2011. Salah satu penyebab kenaikan PAD tersebut merupakan dampak dari dikelolanya PBB Perkotaan Surabaya oleh Pemerintah Kota Surabaya yang menyumbang PAD sebesar Rp 498.640.108.489 pada tahun 2011 (DPPK Kota Surabaya, 2014).

Since its birth, property taxation has been a major source of revenue. Taxation in general, is an important conduit to generate revenue and also a tool to redistribute wealth. It can act as a tool to manage land use, urban density and expansion, speculations, economic cycles and transactions. Nowadays, property taxation is more important than ever, especially because a great number of countries are not able to finance their selves. Therefore, their first course of action is to establish new taxation measures (most of the times not affordable) on properties. This paper aims to examine the property taxation concept from a philosophical point of view. The writer is focusing on Aristotle’s work ‘Politics’ and others.

... which took off especially after 1982, began to integrate the neighborhood into the economic and cultural circuits of the emerging global city. ... of citywide and global economic trends in the neighborhood gentrification market, it was followed by a third wave of gentrification ...

Urbanization and cities are expected to play an important role in Sri Lanka’s ongoing transition to become an upper middle-income country.  Theory and international experience have long recognized urban areas as important engines of economic growth—providing the benefits of urban agglomeration efficiencies; stimulating gains in productivity and competitiveness; providing markets for goods and services; and generating opportunities for knowledge creation, innovation, and specialization of production and services.

The authors argue that mobilizing financial resources is critical to ensuring sustainable urbanization. Financing instruments are needed to raise the upfront costs to build urban infrastructure, and the underlying funding instruments are critical to provide (1) the stream of revenues needed to deliver current urban services, and (2) the funding leverage needed to mobilize the upfront infrastructure financing while protecting environmental amenities.
Mobilizing these funding and financing resources requires a coordinated approach involving central and local-level governments, development partners, and the private sector.

Specifically, the Sri Lankan government has an ambitious urbanization plan. Major challenges are to be expected in planning, financing, and governance of economic agglomerations and creating city–region linkages that will be socially and environmentally sustainable. The Western Region Megapolis Project alone, for example, is estimated to cost over $40 billion, roughly 50% of Sri Lanka’s GDP in 2015. To date, Sri Lanka has relied on central government investment, often with the assistance of international financial institutions, to finance large-scale urban infrastructure. As these traditional approaches may not generate sufficient funds, the authors argue that the government will need to build long-term partnerships with the private sector, while recognizing the need to enhance the capacities of provincial and local level authorities to play a stronger partnership role in urban development planning and service delivery.

Such changes call for (1) resetting the intergovernmental fiscal framework to enable the plans, (2) operationalizing a spatial planning and coordination framework, and (3) institutionalizing a governance framework for urbanization. The authors then provide a detailed set of specific policy recommendations under each broad grouping, with particular focus on the enhancing policy capacity.

Despite the growing demand for infrastructure and social services resulting from urbanization and decentralization, many urban local governments in developing countries are failing to generate sufficient own revenues to meet this demand. Property taxes are often identified as a major source of local revenues, as they are economically non-distortive and have large, immovable, progressive and growing tax bases. Therefore, this study aims to estimate the current property tax performance and potential in Brazil and to propose feasible reforms taking into account the great heterogeneity amongst the 5,570 Brazilian municipalities.

The study firstly focuses on the examination of property tax administration in 47 selected Brazilian municipalities that voluntarily provided information by replying to remitted questionnaires. These municipalities were divided into three strata of per capita income and location in metro areas, which was established as an indicator of their tax potential. Their results were used to assess and estimate the main elements of property tax performance and potential in respect of these municipalities, in order to extend the estimation to the rest of the country by using linear regression models. Consequently, the feasible property tax potential was established as being the percentiles 80 or 90 in each stratum. 

In presenting a general model of ratios that has been traditionally employed by literature, this study had to quantify: a) the size of property market values or the potential tax base; b) the property registration or the cadastral coverage; c) the property valuations or the assessment ratio; d) the extension of the exemptions or the taxable values; e) the taxation level or the tax rates values and structures; and f) the collection rates or the policies of billing, compliance and enforcement.

The current property tax performance in Brazil has been approximately 0.5 percent of GDP and can be considered far below the 0.9-1.2 percent ratios as is found in Colombia, South Africa and Uruguay, which can be a feasible benchmark for developing countries. It was estimated that the current ratio in Brazil is a result of property market values of 2.6 percent of the country’s GDP, cadastral values coverage of 82 percent, level of taxation on market values of 0.15 percent and a collection rate of 44 percent. However, taking into account the percentile 90 of the three strata of municipal income, it was assumed that the national ratios could feasibly achieve 95 percent of coverage, 0.41 percent of taxation on market values, and 69 percent of the collection rate. This would provide a revenue level of 1.13 percent of GDP.

The local property tax performance in Brazil has been diverse due to the local particulars, the economic disparities and significant local autonomy related to property tax policies and administration. This study found that large municipalities need to update their cadasters, promote revaluations and, in some cases, also minimize exemptions and increase tax rates. Smaller municipalities, however, have to focus on managing their cadasters by updating property use and taxpayers’ details, and performing collection-led strategies by reducing compliance costs and promoting better enforcement. Furthermore, any non-revenue purposes (e.g., more efficient land use) would also benefit if property tax administration were to be improved.

To tap the tremendous potential for improved revenue, equity and efficiency in developing countries, countries must undertake strategic property tax reform to improve tax base coverage, property valuations, collections, enforcement and taxpayer services within each country’s legal and institutional structures, capacity constraints and reform environment.
Ideally these reforms should be implemented as an integral part of broader public sector management reforms in order to mobilize a broader set of the key stakeholders and resources, balance the impacts and incentives of other reform initiatives, minimize political, administrative and taxpayer opposition and generate the synergy needed to design, implement and sustain a successful reform. Successful property tax systems can then help support these other reforms seeking to enhance responsive, efficient and accountable government and improved public service delivery.
Implementing successful property tax reform requires visionary leadership, an appropriate policy framework, strong administrative capacity, and appropriate incentives to mobilize the political, administrative and popular support needed to enhance property tax revenues, equity and efficiency.
This paper, drawing on theory and international experience, focuses on these requirements for successful property tax reform, by (1) outlining the broader public sector reform environment needed to support sustainable property tax reform, (2) identifying the key policy and administrative components affecting property tax revenue, equity and efficiency outcomes, (3) focusing on the ingredients needed to design a successful reform implementation strategy and (4) summarizing the key recommendations for making the property tax work, especially in developing countries.

The rapid growth in Albania’s urban population and urban areas during the last 20 years has not been accompanied by the development of a stable  financial system for local governments. As a result they have had difficulty providing the local services and infrastructure this growth requires. Value-based property taxes can ease this situation, providing local governments with a stable source of revenue that taps into the increase in wealth arising from urban growth. At present, property taxes in Albania are area rather than value-based. They fall on agricultural land and buildings but not on urban land. Informal urban development and the problems encountered with disputed property claims, result in low registration rates in urban areas. This undermines property tax yields. There are also issues with the billing and collection of property taxes. Yields from business properties are higher than for residential properties because local governments make greater efforts to collect these. While there are weaknesses in the property taxation system, value-based approaches to restitution and compensation are by comparison quite developed. The Agency for Restitution and Compensation has developed a database of sales contract prices and a methodology for producing average prices.

FORT BONIFACIO DEVELOPMENT CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE- Transitional Input Value Added Tax


FACTS:
Petitioner was a real estate developer that bought from the national government a parcel of land that used to be the Fort Bonifacio military reservation. At the time of the said sale there was as yet no VAT imposed so Petitioner did not pay any VAT on its purchase. Subsequently, Petitioner sold two parcels of land to Metro Pacific Corp. In reporting the said sale for VAT purposes (because the VAT had already been imposed in the interim), Petitioner claimed transitional input VAT corresponding to its inventory of land. The BIR disallowed the claim of presumptive input VAT and thereby assessed Petitioner for deficiency VAT.

Pemerintah pusat belum menyerahkan pengelolaan Pajak Bumi dan Bangunan (PBB) sektor Pertambangan, Perkebunan, dan Perhutanan (P3) kepada pemerintah daerah. Ini tiada lain, karena penerimaan dari P3 potensial bahkan melampaui (PAD) sejumlah provinsi (Suara Kutim, 2014). Belum diserahkannya PBB P3 ini dikarenakan kendala yang sarat akan prinsip dan kepentingan politis dan juga masih ada beberapa faktor yang mempengaruhi alasan mengapa pemerintah belum juga melepas kewenangan pengelolaan PBB P3 kepada daerah. Di sisi lain pemerintah mendukung penuh adanya desentralisasi yang diwujudkan dengan pelimpahan kewenangan kepada tingkat pemerintahan di bawahnya untuk mandiri dalam hal keuangan termasuk pembelanjaan dan kewenangan memungut pajak (tax power) untuk meningkatkan localized taxation (penerimaan daerah). Pada dasarnya secara konsep, Pajak Bumi dan Bangunan (PBB) adalah pajak negara yang dikenakan terhadap Bumi dan Bangunan berdasarkan Undang-Undang No 12 tahun 1994. PBB adalah pajak yang bersifat kebendaan dalam arti besarnya pajak terutang ditentukan oleh keadaan objek yaitu bumi/tanah dan atau bangunan.Objek PBB adalah Bumi dan atau Bangunan. Bumi yaitu permukaan bumi (tanah dan perairan), dan tubuh bumi yang ada dipedalaman serta di laut Indonesia. Pajak Bumi dan Bangunan (PBB) merupakan jenis pajak yang sepenuhnya diatur oleh pemerintah dalam menentukan besar pajaknya (menganut sistem pemungutan official assessment system). Pajak ini bersifat kebendaan dalam arti besarnya pajak terutang ditentukan oleh keadaan objek yaitu bumi/tanah dan/atau bangunan. Di sini keadaan subyek (siapa yang membayar) tidak ikut menentukan besarnya pajak (Ahmad: 2008). Pajak Bumi dan Bangunan memegang peranan sangat penting dalam struktur penerimaan negara maupun daerah. Manfaat Pajak Bumi dan Bangunan bagi pendapatan asli daerah (PAD) sangatlah penting karena merupakan salah satu sumber pendapatan yang sangat dominan untuk pembiayaan pembangunan dan sosial kemasyarakatan serta pembangunan fasilitas umum dan infrastruktur berasal dari penerimaan pajak tersebut. Penerimaan pajak yang bersumber dari bumi dan bangunan tergolong cukup berperan, pasalnya setiap tahunnya tidak kurang dari 2% dari total penerimaan pajak bersumber dari

The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. Yet, property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country. This paper explains why the property tax

The present work presents results of a research about the taxation of the rural property in the State of São Paulo. From an analysis on the structures of the State and its role in the reiteration of the private property as an isolated instance of the social conditions that engender it, and, therefore the instruments of taxation and territorial administration, it is verified how the State apparatus abdicates, by means of practices of fiscal renunciation and administrative-tributary inefficiency, its police power by allowing breaching rates and fiscal evasion of the Tax on the Rural Territorial Property (RTI). So, by analysing the RTI in Brazil; the process of tax "municipalization" occurred from 1961 to 1965 in Bragança Paulista, Franca and Porto Ferreira, and tax centralization attached to the Federal Government occurred from 1964, the ways of tax legislative and administrative negotiation can be observed, detecting from 1995 to 1998 as occurred during the period of municipalization, fiscal evasion rates, breach and practices of fiscal renunciation carried out by municipal and federal spheres. lt still presents the research and the profile of the Rural Territorial T ax in the State of São Paulo, by setting up relationships between the tax and the ways of occupation and soil use, capitalization degree and value of agricultura! yield from 1995 to 1997, so identifying the property subtaxation independently of predominant activity, its technicality degree and or articulation in the market, allowing to verify the contributive capacity of landed sector oh the State of São Paulo, concerning the taxation of the rural property.

This is an exercise taking the tithe applotments for the whole Parish and reclassifying it by property valuation and occupier.

For values between £42 and £10, 32, 6%

£10 to £5, 128, £24

£5 to £3, 132, £25

£3 to 8 shillings, 245, 45%, this probably included cottiers and weavers.

Some occupier have land in different townlands so there are more holding than occupiers.

Pre Famine this Parish had one of the highest population densities in the world like India or China, if bog, hill and lake are removed.

The townland names are being given their modern version and the Irish version.

The collection of tithes was ruthless and army of proctors, drivers, with police and sometime British Army assistance seized livestock kept in the village pound.

This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations -a need that has become increasingly important around the world as more and more public services are being delivered through subnational governments. In most developing countries potentially sound and productive taxes exist that are suitable for regional and local governments: property taxes, taxes on motor vehicles, surcharges on national personal income taxes, payroll taxes, and even, in some cases, regional value added taxes and properly designed local business taxes.

Целта на настоящата статия е да се изследват ролята и фискалното значение на данъка върху недвижимите имоти в България. Разгледани са характеристиките на данъка като един от найподходящите методи за акумулиране на ресурси на местно ниво с акцент върху неговият приходен потенциал. Откроени са основни тенденции в облагането на недвижимите имоти в България, като е анализирана динамиката на приходите от данъка за периода 2004 – 2016г. и обуславящите я ключови фактори. Извършен е клъстерен анализ по индикатори за значение на приходите от облагане на недвижимите имоти, в резултат на което са формирани три относително хомогенни групи от общини. Изведени са сходствата между общините във всяка една група, и съответно различията между формираните групи по отношение на ролята на данъка при финансиране на местните публични дейности.

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos. Less attention has been devoted to another crucial innovation over the same period – the Land Use Charge – and other forms of tax related to property. In this paper we show how the story of property taxation in Lagos since the early 2000s is important, not only in terms of the enormous increase in collection, but because of the ways in which property-related taxes have helped to support personal income taxation and to solidify the fiscal contract between state and society more broadly. Moreover, we explore how the payment of the Land Use Charge is interpreted by taxpayers, and how it is used alongside a plethora of other documents and processes to try and shore up fragile claims to property. In a context of intensely insecure tenure, particularly but not exclusively at the lower ends of the socio-economic spectrum, both taxation and other kinds of formal and informal payments play a key role in efforts to incrementally build and solidify property rights.

Taxation policy and incentives play a vital role in wind-based distributed generation projects viability. In this paper, a thorough techno-economical evaluation of wind-based distributed generation projects is conducted to investigate the effect of taxes and incentives in the economic viability of investments in this sector. This paper considers the effects of Provincial income taxes, capital cost allowance (CCA), property taxes, and wind power production Federal incentives. The case study is conducted for different wind turbines and wind speed scenarios. Given turbine and wind speed data, the Capacity Factor (CF) of each turbine and wind speed scenario was calculated. Net Present Value (NPV) and Internal Rate of Return (IRR) for different scenarios were then used to assess the project's viability considering Ontario Standard Offer Program (SOP) for wind power.

Although still predominantly rural, Rwanda is one of the world's fastest-urbanizing countries. This paper considers the Rwandan Patriotic Front's (RPF) approach to urban development in the context of intense pressure on land and a stated long-term agenda of moving towards a future that is ‘100% urban’. The RPF government has won plaudits for its transformation of Kigali, and its Land Tenure Regularisation programme is proceeding at a pace few anticipated. Its approach to the urban question remains, however, both highly controversial abroad and contested within the country. There is widespread acknowledgement that aspects of the government's urban agenda have been disadvantageous to the poor, but it is also unclear whether the implementation of this agenda is furthering or hindering their overarching drive for economic growth, structural transformation and political stability. In particular, the expropriation of urban land and the political–economic interests embedded in the real estate sector have critical impacts on Rwanda's development trajectory. Utilizing a ‘political settlements’ approach but introducing a spatial perspective focused on the transformation of Kigali, this paper explores the governance of land reform, urban planning, expropriation and property taxation, analyses how these illuminate the broader settlement in place, and considers the implications for Rwanda's future.

The growth of Africa's towns and cities has outpaced local authority capacity in terms of management, infrastructure, and financing. Many African towns and cities are now facing a governance crisis. Accordingly, the capability and capacity of urban local government to provide basic services to a growing population have entered the core of the development debate. In particular, fiscal decentralization -

This study evaluates the revenue productivity of Ghana’s overall tax system and of individual taxes on the basis of estimates of tax buoyancies and elasticities. It also looks at the links between the tax reform of 1983-1993 and revenue performance, as well as at ways of mobilizing additional revenue. The analysis shows that the tax reform has had significant impact