Determinants of Property Tax Revenue : Lessons from Empirical Analysis

2020 ◽  
Author(s):  
Rajul Awasthi ◽  
Tuan Minh Le ◽  
Chenli You
Keyword(s):  
Empirical Analysis ◽  
Property Tax ◽  
Tax Revenue

scholarly journals Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia

2018 ◽  
Vol 112 (4) ◽  
pp. 996-1015 ◽  
Author(s):  
RAFAEL CH ◽  
JACOB SHAPIRO ◽  
ABBEY STEELE ◽  
JUAN F. VARGAS
Keyword(s):  
Property Rights ◽  
Property Tax ◽  
Internal Conflict ◽  
Tax Revenue ◽  
Right Wing ◽  
Left Wing ◽  
Internal Armed Conflict ◽  
Internal Conflicts ◽  
Using Data ◽  
Municipal Level

Recent empirical evidence suggests an ambiguous relationship between internal conflicts, state capacity, and tax performance. In theory, internal conflict should create strong incentives for governments to develop the fiscal capacity necessary to defeat rivals. We argue that one reason that this does not occur is because internal conflict enables groups with de facto power to capture local fiscal and property rights institutions. We test this mechanism in Colombia using data on tax performance and property rights institutions at the municipal level. Municipalities affected by internal conflict have tax institutions consistent with the preferences of the parties dominating local violence. Those suffering more right-wing violence feature more land formalization and higher property tax revenues. Municipalities with substantial left-wing guerrilla violence collect less tax revenue and witness less land formalization. Our findings provide systematic evidence that internal armed conflict helps interest groups capture municipal institutions for their own private benefit, impeding state-building.

The millage rate offset and property tax revenue stability

2014 ◽  
Vol 46 ◽  
pp. 167-176 ◽  
Author(s):  
Keith R. Ihlanfeldt ◽  
Kevin Willardsen
Keyword(s):  
Property Tax ◽  
Tax Revenue

scholarly journals RECOLHIMENTO E TRIBUTAÇÃO: ANÁLISE DA ARRECADAÇÃO DO IPTU NO MUNICÍPIO DE QUIXADÁ ENTRE 2011 A 2015

2018 ◽  
Vol 7 (2) ◽  
pp. 103
Author(s):  
Francisca Ramília Rafael da Silva ◽  
Antonio Roberto de Castro Filho ◽  
Douglas Willyam Rodrigues Gomes ◽  
Oderlene Vieira de Oliveira
Keyword(s):  
Real Estate ◽  
Public Management ◽  
Municipal Government ◽  
Property Tax ◽  
Inductive Method ◽  
Tax Revenue ◽  
Average Growth ◽  
The Public ◽  
Quantitative Data Analysis ◽  
Efficient Mechanisms

O IPTU tem destaque na receita tributária dos municípios de grande e médio porte, contudo não é fácil o poder público municipal ter o controle no recolhimento, devido à necessidade de organização, falta do controle no cadastramento dos imóveis e a constante atualização do valor venal. O presente trabalho possui o objetivo geral de descrever o recolhimento do Imposto Predial e Territorial Urbano no município de Quixadá entre 2011 a 2015. Metodologicamente, a pesquisa se desenvolveu pelo método indutivo, análise qualitativa e quantitativa de dados, quanto aos objetivos específicos à pesquisa se caracteriza como descritiva. O delineamento utilizado para a coleta de dados é caraterizado como bibliográfica e documental. Ao decorrer deste trabalho teve-se como resultado que: no período de cinco anos ocorreu um crescimento em média de 28,27% a.a., no recolhimento do IPTU. O aumento do recolhimento atribui-se ao esforço por parte da Gestão Pública em mecanismos mais eficientes para o cumprimento da meta arrecadatória e pela implementação da planta genérica. Conclui-se que apesar de ter um crescimento entre os exercícios analisados, existe uma defasagem no cadastramento de imóveis, o que gera uma redução de recolhimento do recolhimento do imposto. COLLECTION AND TAXATION: ANALYSIS OF THE COLLECTION OF PROPERTY TAX IN THE MUNICIPALITY OF QUIXADÁ FROM 2011 TO 2015 ABSTRACT Property tax has featured in the tax revenue of large and medium-sized cities, yet it is not easy the municipal government to have control in the payment due to the need of organization, lack of control in the registration of real estate and the constant updating of market value. The present work has the general objective of describing the collection of the Urban Land and Territorial Tax in the municipality of Quixadá between 2011 and 2015. Methodologically, the research was developed by the inductive method, qualitative and quantitative data analysis, regarding the specific objectives of the research characterized as descriptive. The design used for the collection of data is characterized as bibliographical and documentary. In the course of this work, the result was that: in the period of five years there was an average growth of 28.27% per year in the collection of the IPTU. The increase in collection is attributed to the efforts of the Public Management in more efficient mechanisms for meeting the collection target and the implementation of the generic plant. It is concluded that despite having an increase between the years analyzed, there is a delay in the registration of real estate, which generates a reduction of tax collection.

scholarly journals Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

2019 ◽  
Vol 9 (Number 2) ◽  
pp. 1-21
Author(s):  
Nur Berahim ◽  
Mohd Nadzri Jaafar ◽  
Ainur Zaireen Zainudin
Keyword(s):  
Property Tax ◽  
Primary Source ◽  
Secondary Data ◽  
City Council ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Authorities ◽  
Financial Reports ◽  
Revenue Collection ◽  
Depth Interviews

Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.

Export Upgrading and the Extent of Structural Change in Tax Revenue in Developing Countries

2017 ◽  
Vol 6 (1) ◽  
pp. 27-58 ◽  
Author(s):  
Sèna Kimm Gnangnon
Keyword(s):  
Developing Countries ◽  
International Trade ◽  
Quality Improvement ◽  
Structural Change ◽  
Empirical Analysis ◽  
Jel Classification ◽  
Tax Revenue ◽  
Export Diversification ◽  
The Empirical Analysis

This article examines the relevance of export-upgrading strategy (export quality improvement and export diversification) in developing countries for the structural change in tax revenue (trade tax revenue versus domestic tax revenue). The empirical analysis suggests that the lower the degree of export upgrading (higher export concentration or low quality of export products) the higher the extent of structural change in tax revenue, that is, a tax transition reform. In the meantime, the effect of export upgrading on the extent of structural change in tax revenue appears to be conditioned on the degree of countries’ openness to international trade. JEL Classification: H1, F14, O1

scholarly journals Capitalization of Open Spaces into Housing Values and the Residential Property Tax Revenue Impacts of Agricultural Easement Programs

2003 ◽  
Vol 32 (1) ◽  
pp. 33-45 ◽  
Author(s):  
Jacqueline Geoghegan ◽  
Lori Lynch ◽  
Shawn Bucholtz
Keyword(s):  
Open Space ◽  
Property Tax ◽  
Hedonic Model ◽  
Tax Revenue ◽  
Residential Property ◽  
Housing Values ◽  
Open Spaces ◽  
The Cost ◽  
Agricultural Preservation ◽  
Expected Increase

Using a unique spatial database, a hedonic model is developed to estimate the value to nearby residents of open space purchased through agricultural preservation programs in three Maryland counties. After correcting for endogeneity and spatial autocorrelation, the estimated coefficients are used to calculate the potential changes in housing values for a given change in neighborhood open space following an agricultural easement purchase. Then, using the current residential property tax for each parcel, the expected increase in county tax revenue is computed and this revenue is compared to the cost of preserving the lands.

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