Start Date
28-11-1988 12:30 PM
End Date
28-11-1988 2:30 PM
Description
This paper describes the practice of urban property taxation in two developing countries: Nigeria and Brazil. Each country typifies a particular, lesser developed country tradition - Post-British colonial Africa and Latin America, respectively. As such, the cases are indicative of lesser developed country practices in a large number of countries. The two cases demonstrate the adaptation of property tax practice to the conditions of LD.C.'s rapid urban growth, unreliable or inaccessible data on property ownership and market conditions, and persistent difficulty in retaining skilled technical personnel. The cases also illustrate the impact of changing intergovernmental fiscal structures on local political incentives to administer the property tax efficiently .
Publication Date
November 1988
Recommended Citation
Dillinger, William, "Property tax administration in Brazil and Nigeria" (1988). International Research Symposium. 20.
https://researchexchange.iaao.org/irs/irs88/sessions/20
Property tax administration in Brazil and Nigeria
This paper describes the practice of urban property taxation in two developing countries: Nigeria and Brazil. Each country typifies a particular, lesser developed country tradition - Post-British colonial Africa and Latin America, respectively. As such, the cases are indicative of lesser developed country practices in a large number of countries. The two cases demonstrate the adaptation of property tax practice to the conditions of LD.C.'s rapid urban growth, unreliable or inaccessible data on property ownership and market conditions, and persistent difficulty in retaining skilled technical personnel. The cases also illustrate the impact of changing intergovernmental fiscal structures on local political incentives to administer the property tax efficiently .