Publication: Property Tax Diagnostic Manual
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2020-11-19
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2020-11-18
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This Property Tax Diagnostic Manual provides guidance on how to analyze and assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable tax systems in low- and middle-income countries, with significant potential for sustainable improvements in achieving key revenue, equity, and efficiency objectives. This Manual focuses specifically on the recurrent, immovable property tax.
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“Kelly, Roy; White, Roland; Anand, Aanchal. 2020. Property Tax Diagnostic Manual. © World Bank. http://hdl.handle.net/10986/34793 License: CC BY 3.0 IGO.”
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