G2TT
来源类型Discussion paper
规范类型论文
来源IDDP15983
DP15983 Taxing Property in Developing Countries: Theory and Evidence from Mexico
Anne Brockmeyer; Alejandro Estefan; Juan Carlos Suárez Serrato
发表日期2022-06-02
出版年2022
语种英语
摘要The property tax is the most under-utilized tax in developing countries. We evaluate the revenue and welfare effects of the main policy instruments used to raise property tax revenue: tax rate changes and enforcement. Using administrative data from Mexico, sharp tax rate increases, and an enforcement experiment, we show that both policy instruments increase revenue. We then provide a conceptual framework to assess the welfare costs of these policies. The welfare cost of tax increases incorporates changes in compliance and consumption drops for compliant taxpayers. The welfare effect of enforcement includes the cost to non-compliant taxpayers from threats of fines and property seizure, a cost we infer using tax rate and enforcement elasticities. In Mexico, tax hikes raise welfare since revenue gains exceed losses from consumption drops. In contrast, enforcement reduces welfare as its costs overshadow the revenue gains. Welfare-maximizing governments would therefore prefer increasing tax rates over enhancing enforcement.
主题Development Economics ; Public Economics
关键词Property taxation Tax compliance Administrative capacity Liquidity constraints
URLhttps://cepr.org/publications/dp15983-0
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/546395
推荐引用方式
GB/T 7714
Anne Brockmeyer,Alejandro Estefan,Juan Carlos Suárez Serrato. DP15983 Taxing Property in Developing Countries: Theory and Evidence from Mexico. 2022.
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