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Beskrivning
Reflecting on the concept of “beneficial property taxation” first proposed by Alfred Marshall, the political economy constraints faced by traditional property taxation are examined and compared with evidence for beneficial property tax seen in China, Mexico, and sub-Saharan Africa.
Ehtisham Ahmad has been Visiting Professor at the LSE Grantham Research Institute, Pao Yu-Kong Professor at Zhejiang University and has held senior positions at the IMF. Giorgio Brosio is Emeritus Professor of Economics at the University of Torino.
Innehållsförteckning
1. Property Taxation, Instruments, Models, Administration, and Potential Effects.- 2. Failure and Promise of Property Taxation in Senegal.- 3. Challenges of Property Taxation in Tanzania.- 4. Financing Sustainable Local Spending and Infrastructure in China.- 5. Mexico: Failure of the Traditional Property Tax and Proposed Beneficial Property Tax Alternative.- 6. Administration of Property Taxes.- 7. Toward a Beneficial Property Tax Agenda for Sustainable Growth.