| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP15983 |
| 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 |
| URL | https://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. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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