ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Politics and Economics of Property Taxation

This paper attempts to analyse the role of property tax as a source of local revenue in India, particularly in the wake of the decentralisation initiative through the constitutional amendment of 1992. It studies the property tax reforms launched by some of the urban local bodies with the objective of improving their capacity to generate revenue, and analyses the financial implications of these reforms. The paper argues that there is a need for assessment of property tax based on factors that reflect the city's economic activities. The ability of the property owners to pay also needs to be taken into account.

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