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Table of Contents
Preface; References; Contents; List of Figures; List of Tables; Chapter 1: Introduction; 1.1 Research Approach; 1.2 Range of Megacities Considered; 1.3 Fundamental Terminology; References; Chapter 2: Theoretical Insight on the Property Tax; 2.1 Theoretical Background; 2.1.1 The Property Tax as Decentralized Tax; 2.1.2 Incidence of the Property Tax; 2.1.3 Local Finance Criteria for a Rational Decentralized Tax; 2.2 Stylized Facts of the Property Tax; 2.2.1 Property Tax Base; 2.2.2 Exemptions and Exclusions; 2.2.3 Property Tax Assessment; 2.2.4 Tax Rates
2.2.4.1 Uniform Versus Differential Tax Rates2.2.4.2 Progressive, Regressive or Proportional Tax Rate Structure; 2.2.5 Identification, Assessment, Billing, Collection, Enforcement; 2.2.5.1 Discovery and Identification; 2.2.5.2 Assessment; 2.2.5.3 Billing, Collection and Enforcement; 2.2.5.4 Appeal Mechanism; 2.2.6 Property Tax Performance Ratios; 2.2.7 Revenue Mobilizing Model; References; Chapter 3: Property Taxes Within the BRICS States; 3.1 Country Profiles; 3.1.1 Brazil; 3.1.2 Russia; 3.1.3 India; 3.1.4 China; 3.1.5 South Africa; 3.2 Case Studies: Megacities in Brazil, India, and China
3.2.1 Brazil3.2.1.1 Is the Tax System Equitable and Efficient?; 3.2.1.2 Taxes on Property in Brazil: An Overview; 3.2.1.3 What Are the Operational Facts of the Property Tax?; Rio de Janeiro; Political Decisions; Administrative Practices; São Paulo; Political Decisions; Administrative Practices; 3.2.1.4 What Is the Administrative Performance?; 3.2.1.5 Is It a Rational Local Tax?; 3.2.1.6 What Are Current Reform Initiatives?; 3.2.1.7 Critical Summary; 3.2.1.8 Reform Options; Metropolitan Governance Structure; Informality; 3.2.2 India; 3.2.2.1 Is the Tax System Equitable and Efficient?
3.2.2.2 Taxes on Property in India: An Overview3.2.2.3 What Are the Operational Facts of the Property Tax?; Greater Bangalore Municipal Corporation; Political Decisions; Administrative Practices; Municipal Corporation of Greater Mumbai; Political Decisions; Administrative Practices; 3.2.2.4 What Is the Administrative Performance?; 3.2.2.5 Is It a Rational Local Tax?; 3.2.2.6 What Are Current Reform Initiatives?; 3.2.2.7 Critical Summary; 3.2.2.8 Reform Options; 3.2.3 China; 3.2.3.1 Is the Tax System Equitable and Efficient?; 3.2.3.2 Taxes on Property in China: An Overview
3.2.3.3 What Are the Operational Facts of the Property Tax?Political Decisions; Administrative Practices; 3.2.3.4 What Is the Administrative Performance?; 3.2.3.5 Is It a Rational Local Tax?; 3.2.3.6 What Are Current Reform Initiatives?; 3.2.3.7 Critical Summary; 3.2.3.8 Reform Options; 3.3 Comparative View on Stylized Facts of the Property Tax in BRICS; 3.3.1 Tax Policy Decisions; 3.3.2 Administrative Practices; 3.4 Future Significance of Property Tax in a Transitional Setting; References; Chapter 4: Summary and Way Forward; 4.1 Similar Megacities; 4.2 Different Tax Designs
2.2.4.1 Uniform Versus Differential Tax Rates2.2.4.2 Progressive, Regressive or Proportional Tax Rate Structure; 2.2.5 Identification, Assessment, Billing, Collection, Enforcement; 2.2.5.1 Discovery and Identification; 2.2.5.2 Assessment; 2.2.5.3 Billing, Collection and Enforcement; 2.2.5.4 Appeal Mechanism; 2.2.6 Property Tax Performance Ratios; 2.2.7 Revenue Mobilizing Model; References; Chapter 3: Property Taxes Within the BRICS States; 3.1 Country Profiles; 3.1.1 Brazil; 3.1.2 Russia; 3.1.3 India; 3.1.4 China; 3.1.5 South Africa; 3.2 Case Studies: Megacities in Brazil, India, and China
3.2.1 Brazil3.2.1.1 Is the Tax System Equitable and Efficient?; 3.2.1.2 Taxes on Property in Brazil: An Overview; 3.2.1.3 What Are the Operational Facts of the Property Tax?; Rio de Janeiro; Political Decisions; Administrative Practices; São Paulo; Political Decisions; Administrative Practices; 3.2.1.4 What Is the Administrative Performance?; 3.2.1.5 Is It a Rational Local Tax?; 3.2.1.6 What Are Current Reform Initiatives?; 3.2.1.7 Critical Summary; 3.2.1.8 Reform Options; Metropolitan Governance Structure; Informality; 3.2.2 India; 3.2.2.1 Is the Tax System Equitable and Efficient?
3.2.2.2 Taxes on Property in India: An Overview3.2.2.3 What Are the Operational Facts of the Property Tax?; Greater Bangalore Municipal Corporation; Political Decisions; Administrative Practices; Municipal Corporation of Greater Mumbai; Political Decisions; Administrative Practices; 3.2.2.4 What Is the Administrative Performance?; 3.2.2.5 Is It a Rational Local Tax?; 3.2.2.6 What Are Current Reform Initiatives?; 3.2.2.7 Critical Summary; 3.2.2.8 Reform Options; 3.2.3 China; 3.2.3.1 Is the Tax System Equitable and Efficient?; 3.2.3.2 Taxes on Property in China: An Overview
3.2.3.3 What Are the Operational Facts of the Property Tax?Political Decisions; Administrative Practices; 3.2.3.4 What Is the Administrative Performance?; 3.2.3.5 Is It a Rational Local Tax?; 3.2.3.6 What Are Current Reform Initiatives?; 3.2.3.7 Critical Summary; 3.2.3.8 Reform Options; 3.3 Comparative View on Stylized Facts of the Property Tax in BRICS; 3.3.1 Tax Policy Decisions; 3.3.2 Administrative Practices; 3.4 Future Significance of Property Tax in a Transitional Setting; References; Chapter 4: Summary and Way Forward; 4.1 Similar Megacities; 4.2 Different Tax Designs