Titre de série :	Urban management progrmm tool, 1
Titre :	Urban propertion tax reform: Guidelines and recommandations
Type de document :	texte imprimé
Auteurs :	Dillinger , W.
Mention d'édition :	World Bank UNCHS UNDP
Editeur :	World Bank UNCHS UNDP
Année de publication :	1991
ISBN/ISSN/EAN :	CI-08647
Note générale :	The property tax is a potencially attractive means of financing municipal government in developing countries . A revenu source, it can provide local government with a cess to a broad and expanding tax base . At present, however, jields of urban property taxes in developing countries are extremely low. Although the tax is ubiquitous - virtually all market economy developing countries assign a property tax to their municipal governments - its contribution to total public sector tax revenues is negligible, and its share of municipal revenus is typically less than 20 per cent . Under these conditionss property tax reform can only be achieved in the context of wider restucturing in the sources of municipal revenue.
Langues :	Anglais (eng)
Mots-clés :	Taxe  Pays en développement  Urbanisme  Administration publique  Reforme économique  Marché
Index. décimale :	711 Urbanisme. Aménagement du territoire
Résumé :	The property tax is a potencially attractive means of financing municipal government in developing countries . A revenu source, it can provide local government with a cess to a broad and expanding tax base . At present, however, jields of urban property taxes in developing countries are extremely low. Although the tax is ubiquitous - virtually all market economy developing countries assign a property tax to their municipal governments - its contribution to total public sector tax revenues is negligible, and its share of municipal revenus is typically less than 20 per cent . Under these conditionss property tax reform can only be achieved in the context of wider restucturing in the sources of municipal revenue.
Note de contenu :	The property tax is a potencially attractive means of financing municipal government in developing countries . A revenu source, it can provide local government with a cess to a broad and expanding tax base . At present, however, jields of urban property taxes in developing countries are extremely low. Although the tax is ubiquitous - virtually all market economy developing countries assign a property tax to their municipal governments - its contribution to total public sector tax revenues is negligible, and its share of municipal revenus is typically less than 20 per cent . Under these conditionss property tax reform can only be achieved in the context of wider restucturing in the sources of municipal revenue.

Urban management progrmm tool, 1. Urban propertion tax reform: Guidelines and recommandations [texte imprimé] / Dillinger , W.  . -  World Bank UNCHS UNDP . - World Bank UNCHS UNDP, 1991.
ISSN : CI-08647
The property tax is a potencially attractive means of financing municipal government in developing countries . A revenu source, it can provide local government with a cess to a broad and expanding tax base . At present, however, jields of urban property taxes in developing countries are extremely low. Although the tax is ubiquitous - virtually all market economy developing countries assign a property tax to their municipal governments - its contribution to total public sector tax revenues is negligible, and its share of municipal revenus is typically less than 20 per cent . Under these conditionss property tax reform can only be achieved in the context of wider restucturing in the sources of municipal revenue.
Langues : Anglais (eng)

Mots-clés :	Taxe  Pays en développement  Urbanisme  Administration publique  Reforme économique  Marché
Index. décimale :	711 Urbanisme. Aménagement du territoire
Résumé :	The property tax is a potencially attractive means of financing municipal government in developing countries . A revenu source, it can provide local government with a cess to a broad and expanding tax base . At present, however, jields of urban property taxes in developing countries are extremely low. Although the tax is ubiquitous - virtually all market economy developing countries assign a property tax to their municipal governments - its contribution to total public sector tax revenues is negligible, and its share of municipal revenus is typically less than 20 per cent . Under these conditionss property tax reform can only be achieved in the context of wider restucturing in the sources of municipal revenue.
Note de contenu :	The property tax is a potencially attractive means of financing municipal government in developing countries . A revenu source, it can provide local government with a cess to a broad and expanding tax base . At present, however, jields of urban property taxes in developing countries are extremely low. Although the tax is ubiquitous - virtually all market economy developing countries assign a property tax to their municipal governments - its contribution to total public sector tax revenues is negligible, and its share of municipal revenus is typically less than 20 per cent . Under these conditionss property tax reform can only be achieved in the context of wider restucturing in the sources of municipal revenue.