Property Tax Diagnostic Manual
- Roland White, Aanchal Anand, Dr. Roy Kelly
- Jan 2020
- World Bank Group (WBG), Public Private Infrastructure Advisory Facility (PPIAF)
- International
The '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. It does not address other land-based property taxes such as property transfer taxes, capital gains taxes, and oneevent property revenues (land sales, leases) or personal taxes on movable property such as boats, airplanes, and motor vehicles. Although these other property taxes are not directly addressed, successful reforms for the recurrent, immovable property tax must take into account the interactions that exist between the immovable property tax and these other forms of property taxation. The Manual is primarily designed to assist practitioners from governments, development partners, and civil society practitioners to identify, analyze, and develop potential property tax reforms.
