Unformatted text preview: lso shows the need to disaggregate data to understand the composition of the
tax base. In Hyderabad, India the local government asked the property owners to submit
self assessed valuation, and the City inspected all properties that belonged to the lower
quartile of assessments. In order to avoid inspection and penalty for erroneous reporting,
the property owners had a disincentive to quote a low valuation'. 20 R. Kelly (1992) "Implementing Property Tax Reform in Developing Countries: Lessons from the Property
Tax in Indonesia" in Review of Urban and Regional Development Studies, No.4
21 Discussion with Prof. Jennifer Davis (MIT, Department of Urban Studies & Planning) 8 May, 2000. * Enforcement: Collections of large delinquent payments could be prioritized and the
relevant enforcement measures undertaken. There is a need to assess the type of
enforcement measures taken in the past and to what extent they have achieved desired
results. Long Term
SImprovg Information and Data:Under-estimation of the fair market value could be
overcome by adopting other means of analysis...
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This document was uploaded on 01/27/2014.
- Winter '13