Urban property tax reform : guidelines and recommendations /

• Main Author: Dillinger, William R.
• Format: Book
• Language: English
• Published: Washington, D.C. : World Bank, c1992
• Series: Urban Management Program ; 1
• Subjects: IMPUESTO A LA PROPIEDAD; ; PAISES EN DESARROLLO; ;

Table of Contents:

• Incluye referencias bibliográficas.
• Executive summary
• 1. Introduction
• 2. Policy targets: Raising the effective rate
• Broadening the base
• 3. Procedural targets: Discovery and identification
• Valuation
• Updating property information
• Billing and collection
• Administrative targets
• 4. Changing institutional incentives
• 5. Conclusion: strategies for reform
• Annex 1: Sources of municipal revenue
• Annex 2: Description of property tax administration programs in Brazil and the Philippines
• Annex 3: Terms of reference: preparation of property tax rehabilitation program country x
• Figures
• Tables.