Property tax is a critical component of municipal own-source revenue, essential for greater financial resilience as well as bridging the gap between development aid and urban infrastructure needs. Kelly, Professor of the Practice, was the lead author for the Property Tax Diagnostic Manual which provides step-by-step guidance on how to analyze and assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. The Manual includes extensive discussion on policy and administrative reform options, illustrative questions of inquiry for the property tax diagnostic framework, as well as four case studies from the Philippines, India, Pakistan and Zanzibar.
The World Bank launched the publication at its “On Line Learning Series” following a panel discussion including Roy Kelly on November 19, 2020.
Please click below for a free download of the publication.