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Beneficial Property Taxation for Emerging Market Countries - Addressing Climate Change and Post-Pandemic Recovery (Hardcover, 1st ed. 2022)
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Beneficial Property Taxation for Emerging Market Countries - Addressing Climate Change and Post-Pandemic Recovery (Hardcover, 1st ed. 2022)
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This book presents a new approach to recurrent property taxation
based on occupancy, size, and location, that will strengthen local
governments. 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. The benefits of this form of
taxation are highlighted in relation to the financing of local
public services and infrastructure that are required for
sustainable development. This book provides a policy-oriented look
at property taxation that engages with the sustainable development
goals and lay the foundations for a post-pandemic recovery. It will
be relevant to researchers and policymakers interested in
development economics and the governance of taxation.
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