Property Tax Diagnostic Manual

Book

This Property Tax Diagnostic Manual provides guidance on how to analyze and assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable tax systems in low- and middle-income countries, with significant potential for sustainable improvements in achieving key revenue, equity, and efficiency objectives. This Manual focuses specifically on the recurrent, immovable property tax. The Manual includes extensive discussion on policy and administrative reform options, illustrative questions of inquiry for the property tax diagnostic framework, with extensive sharing of international experience. The Manual also includes four case studies from the Philippines, India, Pakistan and Zanzibar.

Full Text

Duke Authors

Cited Authors

  • Kelly, R; White, R; Anand, A

Published Date

  • November 19, 2020

Published By

Place of Publication

  • World Bank Washington