LEADER 03824nam 22006735 450 001 9910624317903321 005 20251009103127.0 010 $a9783031086120 010 $a3031086120 024 7 $a10.1007/978-3-031-08612-0 035 $a(MiAaPQ)EBC7131896 035 $a(Au-PeEL)EBL7131896 035 $a(CKB)25280436800041 035 $a(DE-He213)978-3-031-08612-0 035 $a(EXLCZ)9925280436800041 100 $a20221103d2022 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aBeneficial Property Taxation for Emerging Market Countries $eAddressing Climate Change and Post-Pandemic Recovery /$fby Ehtisham Ahmad, Giorgio Brosio 205 $a1st ed. 2022. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2022. 215 $a1 online resource (174 pages) 311 08$aPrint version: Ahmad, Ehtisham Beneficial Property Taxation for Emerging Market Countries Cham : Springer International Publishing AG,c2023 9783031086113 327 $a1. 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. 330 $aThis 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. 606 $aDevelopment economics 606 $aPower resources 606 $aEnvironmental economics 606 $aEconomics 606 $aSocial choice 606 $aFinance 606 $aDevelopment Economics 606 $aResource and Environmental Economics 606 $aPublic Choice and Political Economy 606 $aFinancial Economics 615 0$aDevelopment economics. 615 0$aPower resources. 615 0$aEnvironmental economics. 615 0$aEconomics. 615 0$aSocial choice. 615 0$aFinance. 615 14$aDevelopment Economics. 615 24$aResource and Environmental Economics. 615 24$aPublic Choice and Political Economy. 615 24$aFinancial Economics. 676 $a338.9 676 $a336.22091724 700 $aAhmad$b Ehtisham$0140761 702 $aBrosio$b Giorgio 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910624317903321 996 $aBeneficial property taxation for emerging market countries$93057592 997 $aUNINA