Property taxation in India: Issues impacting revenue performance and suggestions for reform

Awasthi, Rajul; Nagarajan, Mohan; Deininger, Klaus

doi:10.1016/j.landusepol.2020.104539

Cited by 19 publications

(18 citation statements)

References 26 publications

(2 reference statements)

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“…A postponement of property tax revaluation practices will lead to various financial issues since the primary source of the municipalities' revenue comes from property tax collection (Awasthi et al, 2020;Kuusaana, 2015;Pawi et al, 2011). Local authorities will be facing a higher budget deficit as the cost continues to increase from year to year.…”

Section: Source: Local Government Department Ministry Of Housing and Local Government Malaysiamentioning

confidence: 99%

“…Human resources become one factor that impedes property tax revaluation (Kuusaana, 2015;McCluskey & Franzsen, 2005;Muhammad & Ishak, 2012;Raja Abdullah, 2009). Some researchers suggest that outsourcing the service to the private sector could help implement the revaluation (Awasthi et al, 2020;Raja Abdullah, 2009). Moreover, Bahardin et al,.…”

Section: Source: Local Government Department Ministry Of Housing and Local Government Malaysiamentioning

confidence: 99%

“…On the other hand, cost issues are also associated with information technology (IT). Most of the researchers suggested local authority to have an ITbased approach to produce a quality property tax system (Awasthi et al, 2020;Grover et al, 2017;Kuusaana, 2015). Referring to Mian (2019), IT's investment will reduce the risk in local authority business.…”

Section: Source: Local Government Department Ministry Of Housing and Local Government Malaysiamentioning

confidence: 99%

“…The increasing rate of urban development in developing countries is driven by population growth, mechanization of the agricultural sector, and exogenous shocks such as climate change (Awasthi et al, 2020). The enforcement of property tax is vital to support urban growth, especially in developing countries.…”

Section: Introductionmentioning

confidence: 99%

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Investigation of Impediment Factors in Property Tax Revaluation Practices

Rahman¹,

Senawi

Saraf

et al. 2021

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Property tax is a form of taxation payable by real estate owners on their holdings because of their ownership or possession of the property. In Malaysia, a property tax revaluation is done once every five years or within an extended period as determined by the state government. However, the Ministry of Housing and Local Government Malaysia has recorded that most local authorities have not revalued their property for almost 35 years. Thus, the researchers conducted a focus group interview to identify the impediments in a revaluation of property tax among local authorities. The participants consisted of forty-three (43) officers from twentytwo (22) local authorities in the West of Malaysia. Data from focus groups identified were transcribed and analyzed using thematic analysis. Findings from the focus group revealed four (4) main impediment factors, namely (1) lack of knowledge in property tax revaluation paperwork, (2) lack of workforce, (3) cost constraints, and (4) time-consuming.

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Section: Source: Local Government Department Ministry Of Housing and Local Government Malaysiamentioning

confidence: 99%

Section: Source: Local Government Department Ministry Of Housing and Local Government Malaysiamentioning

confidence: 99%

Section: Source: Local Government Department Ministry Of Housing and Local Government Malaysiamentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Investigation of Impediment Factors in Property Tax Revaluation Practices

Rahman¹,

Senawi

Saraf

et al. 2021

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“…Arnold et al ( 2011 ), Stähler ( 2019 ), and Bielecki and Stähler ( 2022 ) found that property taxes positively impact the economic growth and social welfare. Surging house prices together with property taxes are a potentially desirable option to finance the sustainable growth of developing countries (Awasthi et al, 2021 ). Banzhaf et al ( 2021 ) found that property taxes decrease housing consumption, which might hinder economic growth.…”

Section: Literature Institutional Background and Hypothesis Developmentmentioning

confidence: 99%

Property Taxes and Growth Patterns in China: Multiple Causal Inference Methods

Zhang

Lin

2022

Front. Psychol.

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According to neoclassical growth theory, there are two main patterns of economic growth, namely, intensive growth, which depends on total factor productivity (TFP), and extensive growth, which relies on factor input. This study explores the impacts of property taxes on growth patterns by considering the property tax pilots in Shanghai and Chongqing as a quasi-natural experiment. For evaluation, we applied multiple causal inference methods, including DID, PSM-DID, and a panel data approach for program evaluation. We found that the pilot of Shanghai contributed to intensive growth, while the pilot of Chongqing reinforced the prevailing extensive growth. Specifically, Shanghai's property taxes restricted the buying of multiple homes and oversized homes, thereby reducing house prices and increasing TFP. Chongqing's property taxes are mainly for high-end houses, causing the substitution effect between high-end homes and ordinary houses; thus, the pilot increased the prices of ordinary houses and the average house price, which stimulated factor input and economic growth but decreased TFP. This study provides empirical evidence of the causal relationships between property taxes and growth patterns, indicating that transitional economies should avoid narrow tax bases during property tax reform for intensive growth.

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Design and Implementation of a System to Determine Property Tax Through the Processing and Analysis of Satellite Images

Silva

Solano

Jiménez

et al. 2020

Advances in Intelligent Systems and Computing

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One of the main objectives when implementing metaheuristics in engineering problems, is to solve complex situations and look for feasible solutions within a defined interval by the design dimensions. With the support of heuristic techniques such as neural networks, it was possible to find the sections that allow to obtain the characteristics of interest to carry out the study of the important regions of an image. The analysis and digital processing of images allows to smooth the file and to section the area of analysis in regions defined as rows and columns, results in a matrix of pixels, this way carrying out the measurement of the coordinates of the beginning and end of the region under analysis, taking it as a starting point for the creation of a frame of references to be examined. Once this requirement is completed, it is possible to return to the smoothed image with which the high edges of the image will be determined by means of the Gaussian function, thus finding the edges generated for the structures of interest.

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Property taxation in India: Issues impacting revenue performance and suggestions for reform

Cited by 19 publications

References 26 publications

Investigation of Impediment Factors in Property Tax Revaluation Practices

Investigation of Impediment Factors in Property Tax Revaluation Practices

Property Taxes and Growth Patterns in China: Multiple Causal Inference Methods

Design and Implementation of a System to Determine Property Tax Through the Processing and Analysis of Satellite Images

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