Aller au contenu principal

page search

Bibliothèque Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues

Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues

Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues
Land Use Policy Volume 78

Resource information

Date of publication
Octobre 2018
Resource Language
ISBN / Resource ID
lupj:S0264837717310360
Pages
16

Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges. We then simulate land tax reforms for Rwanda, Peru, Nicaragua and Indonesia, based on household surveys. We find that (i) land taxes provide a substantial untapped potential for tax revenues at minimal deadweight losses; that (ii) linear land value taxes tend to put a high relative burden on poor households as land ownership is pervasive; (iii) non-linear tax schemes could avoid adverse effects on the poor; and that (iv) with technological advances, administrative costs of land taxes have reduced substantially and are outweighed by tax revenues and co-benefits of formalized land tenure. Enforcement and compliance remain, however, a key challenge.

Share on RLBI navigator
NO

Authors and Publishers

Author(s), editor(s), contributor(s)

Kalkuhl, Matthias
Fernandez Milan, Blanca
Schwerhoff, Gregor
Jakob, Michael
Hahnen, Maren
Creutzig, Felix

Publisher(s)
Data Provider