Making the Property Tax Work
Abstract
As with any reform, making the property tax work requires visionary leadership, an appropriate policy framework, strong administrative capacity, and appropriate incentives to mobilize the political, administrative and popular support needed to enhance property tax revenues, equity and efficiency. This paper focuses on these requirements for successful property tax reform, identifying the key policy and administrative components and possible strategies needed to make the property tax work. Part 1 outlines the broader public sector reform environment needed to facilitate and support sustainable property tax reform. Part 2 identifies the policy and administration determinants affecting the realization of property tax revenue, equity and efficiency outcomes. Part 3 focuses on the ingredients needed to design a successful reform implementation strategy, while Part 4 summarizes the key recommendations for making the property tax work, especially in transitional and developing countries.
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Scholars@Duke
Roy Kelly
Roy Kelly is Professor of the Practice of Public Policy, Sanford School of Public Policy, Duke University and the Director of the Program on Fiscal Decentralization and Local Government Financial Management. Prior to coming to Duke, he spent 19 years with the Harvard Kennedy School, the Harvard Institute for International Development (HIID), and the Harvard International Tax Program, focusing on local government finance, tax analysis and project evaluation.
Kelly has 40 years of experience in teaching and in designing and implementing reforms on fiscal decentralization, local government finance, revenue mobilization and property taxation in Asia, Africa, Latin America and Eastern Europe. He served as a resident advisor to the governments of Indonesia, Kenya, Cambodia and Tanzania and as a short-term advisor in over 30 different countries. Kelly received his MCRP and Ph.D. in Urban Planning from Harvard University.
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