Library Resource
Land Use Policy Volume 78
Publicación revisada por pares
Noviembre, 2018
Indonesia, Nicaragua, Panamá, Perú, Rwanda, Estados Unidos de América
Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges. We then simulate land tax reforms for Rwanda, Peru, Nicaragua and Indonesia, based on household surveys.