Text

Beneficial property taxation for emerging market countries

---

The importance of an effective property tax has become clearer in the
context of ensuring and fnancing a resilient provision of health care and
basic services during the pandemic. The sustainable fnancing of basic ser-
vices and facilitating access to private fnance is also coming into focus in
view of the investments needed for decarbonization and sustainable
employment generation. Yet, the standard ownership-valuation model has
been found wanting in advanced and emerging market countries alike. In
this volume, we address issues that have arisen in practice since the 1980s,
and some of the analytical and political economy considerations that have
become apparent over the years in implementing alternative models. Rent-
seeking due to the proximity of taxpayers and tax collectors has been a
persistent problem, while resistance from taxpayers has increased over
time. Both simplifcation of the tax base—for example, through area/
location-based or presumptive tax, and use of functional administration
structures provide important alternatives, supported by modern techno-
logical advances, for example, satellite imagery and blockchain options,
together with low-tech verifcation.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

101.007 EHT b

Penerbit

: Palgrave Macmillan., 2022

Deskripsi Fisik

174 hlm

Bahasa

English

ISBN/ISSN

9783031086120

Klasifikasi

101.007

Tipe Isi

text

Tipe Media

-

Tipe Pembawa

-

Edisi

Ed.1

Subjek

Umum
ebook

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Ehtisham Ahmad

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar