1.

Record Nr.

UNINA9910624317903321

Autore

Ahmad Ehtisham

Titolo

Beneficial Property Taxation for Emerging Market Countries : Addressing Climate Change and Post-Pandemic Recovery / / by Ehtisham Ahmad, Giorgio Brosio

Pubbl/distr/stampa

Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2022

ISBN

9783031086120

3031086120

Edizione

[1st ed. 2022.]

Descrizione fisica

1 online resource (174 pages)

Disciplina

338.9

336.22091724

Soggetti

Development economics

Power resources

Environmental economics

Economics

Social choice

Finance

Development Economics

Resource and Environmental Economics

Public Choice and Political Economy

Financial Economics

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

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.

Sommario/riassunto

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. 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.