Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection

doi:10.1080/00036846.2019.1646408

Publication:
Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection

dc.contributor.author	Ali, Daniel Ayalew
dc.contributor.author	Deininger, Klaus
dc.date.accessioned	2019-08-05T14:17:21Z
dc.date.available	2019-08-05T14:17:21Z
dc.date.issued	2020
dc.description.abstract	Although taxes on land and property have many desirable attributes, the challenge of ensuring completeness of tax rolls and currency of valuations preclude their effective use to support urbanization and service provision in many developing countries. The example of Kigali shows how building footprints and heights generated from high-resolution satellite imagery, together with sales prices and routine statistical data, allow to assess and improve coverage and design of property tax systems. We show that only 40% of potential land lease fee revenue (of US$ 4.9 million) was collected and that moving to 1% value-based tax would increase revenue almost 10 times while being less regressive than the current system. While this could allow reducing the tax burden for low-income groups, exemptions should be applied with caution based on careful empirical analysis.	en
dc.identifier.citation	Applied Economics
dc.identifier.doi	10.1596/32159
dc.identifier.issn	0003-6846
dc.identifier.uri	https://hdl.handle.net/10986/32159
dc.publisher	Taylor and Francis
dc.rights	CC BY-NC-ND 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/igo
dc.subject	PROPERTY TAX
dc.subject	PROPERTY VALUE
dc.subject	SATELLITE IMAGERY
dc.subject	SPATIAL HEDONIC MODEL
dc.subject	MASS VALUATION
dc.subject	REVENUE MOBILIZATION
dc.subject	TAXATION
dc.title	Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection	en
dc.type	Journal Article	en
dc.type	Article de journal	fr
dc.type	Artículo de revista	es
dspace.entity.type	Publication
okr.associatedcontent	https://www.tandfonline.com/doi/full/10.1080/00036846.2019.1646408 Journal website (version of record)	en
okr.crossref.title	Using Satellite Imagery to Create Tax Maps and Enhance Local Revenue Collection
okr.date.disclosure	2021-02-04
okr.doctype	Publications & Research::Journal Article
okr.doctype	Publications & Research
okr.externalcontent	External Content
okr.identifier.doi	10.1080/00036846.2019.1646408
okr.identifier.doi	10.1596/32159
okr.identifier.report	140213
okr.journal.nbpages	415-29
okr.language.supported	en
okr.peerreview	Academic Peer Review
okr.region.administrative	Africa
okr.region.country	Rwanda
okr.topic	Communities and Human Settlements::Land Administration
okr.topic	Macroeconomics and Economic Growth::Taxation & Subsidies
okr.topic	Public Sector Development::Tax Administration
okr.topic	Science and Technology Development::Earth Sciences & GIS
okr.unit	DECAR
okr.volume	52(4)
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