Property Tax Reform in Developing Countries
Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax
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PROPERTY TAX REFORM IN DEVELOPING COUNTRIES by
JAY K. ROSENGARD Harvard Institute for International Development
and
International Tax Program Harvard University
Published in association with
INTERNATIONAL TAX PROGRAM HARVARD UNIVERSITY
SPRINGER SCIENCE+BUSINESS MEDIA, LLC
Library of Congress Cataloging-in-Publication Data
A C.I.P. Catalogue record for this book is available from the Library of Congress.
ISBN 978-1-4613-7594-4 ISBN 978-1-4615-5667-1 (eBook) DOI 10.1007/978-1-4615-5667-1
Copyright © 1998 by Springer Science+Business Media New York Originally published by Kluwer Academic Publishers in 1998 Softcoverreprint ofthe hardcover Ist edition 1998 Ali rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, mechanical, photo-copying, recording, or otherwise, without the prior written permission of the publisher, Springer Science+Business Media, LLC.
Printed on acid-free paper
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Contents About the Author
ix
Foreword
xi
Author's Preface
xiii
Acknowledgements
xv
Chapter One: Introduction Conceptual Framework Methodology and Presentation
I 24
Chapter Two: Jamaica Case Study The Jamaican Property Tax In Perspective: Case Study Snapshot The Jamaican Property Tax In Law: System Design The Jamaican Property Tax in Transition: System Reform The Jamaican Property Tax In Practice: System Performance Chapter Three: Philippines Case Study The Philippine Property Tax In Perspective: Case Study Snapshot The Philippine Property Tax In Law: System Design The Philippine Property Tax in Transition: System Reform The Philippine Property Tax In Practice: System Performance Chapter Four: Chile Case Study The Chilean Property Tax In Perspective: Case Study Snapshot
31 32 36 42
53 54 62
68
85
viii
Contents
The Chilean Property Tax In Law: System Design The Chilean Property Tax in Transition: System Reform The Chilean Property Tax In Practice: System Performance
Chapter Five: Indonesia Case Study The Indonesian Property Tax In Perspective: Case Study Snapshot The Indonesian Property Tax In Law: System Design The Indonesian Property Tax in Transition: System Reform The Indonesian Property Tax In Practice: System Performance
86 93 100
111 112
123 135
Chapter Six: Synthesis Overview Cross-Country Analysis Reform Guidelines
157 157 176
Appendix: GDP/GNP Deflators and Exchange Rates
189
Selected Bibliography
191
Index
209
Epigraph
About the Author JAY K. ROSENGARD is a Development Associate at the Harvard Institute for International Development (IllID), Harvard University. He has over twenty years of experience in the design, implementation, and evaluation of development policies, programs, and projects throughout Asia, Africa, and Latin America. Dr. Rosengard's areas of expertise include: municipal finance and management; intergovernmental fiscal relations; banking and financial institutions development; microenterprise financing; tax reform; management information systems; monitor
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