Property Taxes in the Punjab, Pakistan

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collection.link.93
https://openknowledge.worldbank.org/handle/10986/2201
collection.name.93
Other Urban Study
dc.contributor.author
World Bank
dc.date.accessioned
2012-06-18T16:03:04Z
dc.date.available
2012-06-18T16:03:04Z
dc.date.issued
2006-06
dc.date.lastModified
2021-04-23T14:02:38Z
dc.description.abstract
This note provides an overview of the current property taxation system in the Punjab Province based on the premise that the property tax: 1) is essentially a fiscal tool; 2) is not an instrument of social redistribution; 3) system should be kept simple; and 4) is a technical instrument with strong financial, institutional, and political connotations. This note summarizes the key attributes of the present property taxation system of the Punjab Province and proposes some solutions for improving the property tax system. Our analysis is based on the following premises: first, the property tax is essentially a fiscal tool. Second, it is not an instrument of social redistribution. Third, the property tax system should be kept simple. Fourth, the property tax is not merely a technical instrument, but it is a substantial revenue factor with strong financial, institutional, and political connotations. Property taxes are levied on a banded annual rental value (ARV) basis, calculated from valuation tables issued by the excise and tax department.
en
dc.identifier
http://documents.worldbank.org/curated/en/2006/06/16366607/property-taxes-punjab-pakistan
dc.identifier.uri
http://hdl.handle.net/10986/8277
dc.language
English
dc.language.iso
en_US
dc.publisher
Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCOUNTING
dc.subject
ADMINISTRATIVE BURDEN
dc.subject
ARREARS
dc.subject
BENEFICIARIES
dc.subject
BUDGET CONSTRAINTS
dc.subject
CADASTRES
dc.subject
CAPACITY BUILDING
dc.subject
CAPITAL MARKETS
dc.subject
CENTRAL AGENCIES
dc.subject
CENTRAL GOVERNMENT
dc.subject
CENTRAL GOVERNMENTS
dc.subject
CITY SIZE
dc.subject
COST OF COLLECTION
dc.subject
DEDUCTIBLE
dc.subject
DEDUCTIONS
dc.subject
DEVELOPING COUNTRIES
dc.subject
DISTRICT
dc.subject
DISTRICT ADMINISTRATION
dc.subject
DISTRICT GOVERNMENT
dc.subject
DISTRICT GOVERNMENTS
dc.subject
DISTRICT OFFICER
dc.subject
DISTRICTS
dc.subject
DIVISION OF FUNCTIONS
dc.subject
ECONOMIC DECISIONS
dc.subject
ECONOMIC DEVELOPMENT
dc.subject
EQUITY ISSUE
dc.subject
EXPENDITURE
dc.subject
EXPENDITURES
dc.subject
FAIR MARKET VALUE
dc.subject
FAMILIES
dc.subject
FISCAL DECENTRALIZATION
dc.subject
FISCAL PERFORMANCE
dc.subject
FISCAL POLICY
dc.subject
GOVERNMENT REVENUES
dc.subject
IMMOVABLE PROPERTY
dc.subject
INFLATION
dc.subject
INFORMATION SYSTEM
dc.subject
INSTRUMENT
dc.subject
INTERGOVERNMENTAL FISCAL RELATIONS
dc.subject
INTERGOVERNMENTAL TRANSFERS
dc.subject
INTERNATIONAL STANDARDS
dc.subject
LAND POLICY
dc.subject
LAND TAX
dc.subject
LEGISLATIVE FRAMEWORK
dc.subject
LEVY
dc.subject
LOCAL BUSINESSES
dc.subject
LOCAL CAPACITIES
dc.subject
LOCAL CAPACITY
dc.subject
LOCAL FINANCES
dc.subject
LOCAL GOVERNMENT
dc.subject
LOCAL GOVERNMENTS
dc.subject
LOCAL REVENUE
dc.subject
MARKET VALUE
dc.subject
MARKET VALUES
dc.subject
MEDIUM TERMS
dc.subject
MUNICIPALITIES
dc.subject
MUNICIPALITY
dc.subject
NATIONAL BANK
dc.subject
OUTSTANDING AMOUNT
dc.subject
PERSONAL INCOME
dc.subject
PERSONAL INCOME TAX
dc.subject
POLICY DECISION
dc.subject
POLICY DESIGN
dc.subject
POLICY OBJECTIVES
dc.subject
PROPERTY OWNERS
dc.subject
PROPERTY TAX
dc.subject
PROPERTY TAX ADMINISTRATION
dc.subject
PROPERTY TAX COLLECTION
dc.subject
PROPERTY TAX REFORM
dc.subject
PROPERTY TAX SYSTEMS
dc.subject
PROPERTY TAXATION
dc.subject
PROPERTY TAXES
dc.subject
PROVINCE
dc.subject
PROVINCIAL FISCAL
dc.subject
PROVINCIAL GOVERNMENT
dc.subject
PROVINCIAL GOVERNMENTS
dc.subject
PROVINCIAL LEVELS
dc.subject
PROVINCIAL RATE
dc.subject
PROVINCIAL REVENUE
dc.subject
PROVINCIAL TAX
dc.subject
PROVINCIAL TRANSFERS
dc.subject
PUBLIC ENTITY
dc.subject
PUBLIC FINANCE
dc.subject
REAL ESTATE
dc.subject
REAL PROPERTIES
dc.subject
REDISTRIBUTION
dc.subject
REGULATORY OVERSIGHT
dc.subject
REVENUE ASSIGNMENT
dc.subject
REVENUE BASE
dc.subject
REVENUE CAPACITY
dc.subject
REVENUE COLLECTION
dc.subject
REVENUE RATIO
dc.subject
SUBNATIONAL
dc.subject
TARGETED SUBSIDIES
dc.subject
TAX ADMINISTRATION
dc.subject
TAX ADMINISTRATION SYSTEM
dc.subject
TAX ASSESSMENT
dc.subject
TAX AUTHORITY
dc.subject
TAX BASE
dc.subject
TAX BASES
dc.subject
TAX BURDEN
dc.subject
TAX CAPACITY
dc.subject
TAX COMPETITION
dc.subject
TAX DEDUCTION
dc.subject
TAX EXEMPTION
dc.subject
TAX EXEMPTIONS
dc.subject
TAX FRAMEWORK
dc.subject
TAX INSTRUMENTS
dc.subject
TAX LIABILITY
dc.subject
TAX PAYERS
dc.subject
TAX PAYMENTS
dc.subject
TAX POLICY
dc.subject
TAX PURPOSES
dc.subject
TAX RATE
dc.subject
TAX RATES
dc.subject
TAX REVENUE
dc.subject
TAX REVENUE CAPACITY
dc.subject
TAX REVENUES
dc.subject
TAX SUBSIDIES
dc.subject
TAX SYSTEM
dc.subject
TAX TREATMENT
dc.subject
TAXABLE PROPERTIES
dc.subject
TAXATION
dc.subject
TAXPAYER
dc.subject
TAXPAYERS
dc.subject
TOWN
dc.subject
TRANSACTION
dc.subject
TRANSACTION COSTS
dc.subject
TRANSITION ECONOMIES
dc.subject
TRANSPARENCY
dc.subject
UNION
dc.subject
URBAN AREA
dc.subject
VALUATION
dc.subject
VALUATIONS
dc.title
Property Taxes in the Punjab, Pakistan
en
okr.date.disclosure
2012-06-13
okr.doctype
Economic & Sector Work :: Other Urban Study
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/2006/06/16366607/property-taxes-punjab-pakistan
okr.globalpractice
Macroeconomics and Fiscal Management
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000356161_20120613021115
okr.identifier.internaldocumentum
16366607
okr.identifier.report
69597
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/13/000356161_20120613021115/Rendered/PDF/695970ESW0P08300June0150020060Final.pdf
en
okr.region.administrative
South Asia
okr.region.country
Pakistan
okr.sector
Transportation
okr.sector
Water
okr.sector
Water, sanitation and flood protection
okr.theme
Municipal governance and institution building
okr.theme
Urban development
okr.topic
Law and Development :: Tax Law
okr.topic
Taxation and Subsidies
okr.topic
Macroeconomics and Economic Growth :: Subnational Economic Development
okr.topic
Finance and Financial Sector Development :: Debt Markets
okr.topic
Finance and Financial Sector Development :: Access to Finance
okr.volume
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