Options for retooling property taxation in Latin America

There is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. It would also generate more incentives for more accountable local governan...

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Autores principales:	Ahmad, Ehtisham, Brosio, Giorgio, Jiménez, Juan Pablo
Otros Autores:	Agencia Española de Cooperación Internacional para el Desarrollo
Formato:	Texto
Lenguaje:	English
Publicado:	ECLAC 2019
Materias:	IMPUESTO A LA PROPIEDAD TRIBUTACION INGRESOS FISCALES POLITICA FISCAL IGUALDAD ASPECTOS POLITICOS PROPERTY TAX TAXATION TAX REVENUES FISCAL POLICY EQUALITY POLITICAL ASPECTS
Acceso en línea:	http://hdl.handle.net/11362/45021
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spelling	oai-11362-450212019-12-19T13:56:51Z Options for retooling property taxation in Latin America Ahmad, Ehtisham Brosio, Giorgio Jiménez, Juan Pablo Agencia Española de Cooperación Internacional para el Desarrollo IMPUESTO A LA PROPIEDAD TRIBUTACION INGRESOS FISCALES POLITICA FISCAL IGUALDAD ASPECTOS POLITICOS PROPERTY TAX TAXATION TAX REVENUES FISCAL POLICY EQUALITY POLITICAL ASPECTS There is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. It would also generate more incentives for more accountable local governance. However, this instrument has a large and unexploited revenue potential in Latin America. Ambitions and reform policies are confronted with political and administration obstacles. Also Governments tend to worry about the political costs of taxing property. The paper suggests ways to improve the working of the tax and to avoid those features that make the tax disagreeable to taxpayers and unpopular for governments. The options include self-assessment of value by taxpayers and, in alternative depending of the circumstances of the country considered, the adoption of an area-based tax by specific localities with the participation of taxpayers to the determination of the tax base. The paper considers also the adoption of a banded system that serves to smooth the impact of tax base changes on the tax due. Abstract .-- Introduction .-- I. Instruments ad models for property taxation .-- II. Performance of the property tax and its revenue potential in Latin American countries .-- III. What makes the tax unpopular? .-- IV. Viable technical and political approaches for Latin America .-- V. Conclusions. 2019-12-19T12:50:49Z 2019-12-19T12:50:49Z 2019-12-19 Texto Documento Completo http://hdl.handle.net/11362/45021 LC/TS.2019/91 en Serie Macroeconomía del Desarrollo 202 .pdf application/pdf AMERICA LATINA LATIN AMERICA ECLAC
institution	Cepal
collection	Cepal
language	English
topic	IMPUESTO A LA PROPIEDAD TRIBUTACION INGRESOS FISCALES POLITICA FISCAL IGUALDAD ASPECTOS POLITICOS PROPERTY TAX TAXATION TAX REVENUES FISCAL POLICY EQUALITY POLITICAL ASPECTS
spellingShingle	IMPUESTO A LA PROPIEDAD TRIBUTACION INGRESOS FISCALES POLITICA FISCAL IGUALDAD ASPECTOS POLITICOS PROPERTY TAX TAXATION TAX REVENUES FISCAL POLICY EQUALITY POLITICAL ASPECTS Ahmad, Ehtisham Brosio, Giorgio Jiménez, Juan Pablo Options for retooling property taxation in Latin America
description	There is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. It would also generate more incentives for more accountable local governance. However, this instrument has a large and unexploited revenue potential in Latin America. Ambitions and reform policies are confronted with political and administration obstacles. Also Governments tend to worry about the political costs of taxing property. The paper suggests ways to improve the working of the tax and to avoid those features that make the tax disagreeable to taxpayers and unpopular for governments. The options include self-assessment of value by taxpayers and, in alternative depending of the circumstances of the country considered, the adoption of an area-based tax by specific localities with the participation of taxpayers to the determination of the tax base. The paper considers also the adoption of a banded system that serves to smooth the impact of tax base changes on the tax due.
author2	Agencia Española de Cooperación Internacional para el Desarrollo
author_facet	Agencia Española de Cooperación Internacional para el Desarrollo Ahmad, Ehtisham Brosio, Giorgio Jiménez, Juan Pablo
format	Texto
author	Ahmad, Ehtisham Brosio, Giorgio Jiménez, Juan Pablo
author_sort	Ahmad, Ehtisham
title	Options for retooling property taxation in Latin America
title_short	Options for retooling property taxation in Latin America
title_full	Options for retooling property taxation in Latin America
title_fullStr	Options for retooling property taxation in Latin America
title_full_unstemmed	Options for retooling property taxation in Latin America
title_sort	options for retooling property taxation in latin america
publisher	ECLAC
publishDate	2019
url	http://hdl.handle.net/11362/45021
work_keys_str_mv	AT ahmadehtisham optionsforretoolingpropertytaxationinlatinamerica AT brosiogiorgio optionsforretoolingpropertytaxationinlatinamerica AT jimenezjuanpablo optionsforretoolingpropertytaxationinlatinamerica
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Options for retooling property taxation in Latin America

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