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Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to enforce unpaid liabilities (enforcement capacity). A randomized experiment with Liberian property owners finds that using identifying information from a newly developed property database to alert property owners that their noncompliance has been detected quadruples the tax payment rate, but only when the notice includes details on the penalties for noncompliance. A second experiment finds a further increase in compliance from signaling greater enforcement probability to delinquent property owners. These results highlight the importance of investments in both detection and enforcement capacity.
Fiscal Capacity --- Law and Development --- Public Sector Development --- Real Estate Tax --- State Capacity --- Tax Compliance --- Tax Enforcement --- Tax Law --- Taxation --- Technology
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Economic development --- -Real property and taxation --- -Real property tax --- -Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Taxation and real property --- Taxation --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Congresses --- Real property and taxation --- Real property tax --- Congresses. --- -Congresses --- Council tax
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onroerende goederen fiscaal --- nederland --- biens immobiliers fiscal --- pays bas --- Real property tax --- Value-added tax --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Taxation --- Sales tax --- Property tax --- Homestead exemptions
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Land value taxation. --- Real property tax. --- Local finance. --- Land value taxation --- Effect of taxation on --- Real property tax --- #SBIB:043.IOS --- #SBIB:35H220 --- #SBIB:35H435 --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Taxation of land values --- Single tax --- Financieel management bij de overheid: algemene werken --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Taxation
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Land use --- -Land --- Land utilization --- Use of land --- Utilization of land --- Economics --- Land cover --- Landscape assessment --- NIMBY syndrome --- Planning --- -Congresses --- -Council tax --- Land tax --- Real estate tax --- Taxation of real property --- Property tax --- Homestead exemptions --- Real property tax --- Council tax --- Real property --- Land --- Taxation --- Real property tax - United States - Congresses --- Land use - United States - Planning - Congresses
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Finance, Public --- Real property tax --- Manuscripts, Greek (Papyri) --- Finances publiques --- Biens réels --- Papyrus grecs --- History. --- History --- Histoire --- Österreichische Nationalbibliothek. --- Propriété foncière --- Impôts --- Sources --- Österreichische Nationalbibliothek. --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Cameralistics --- Public finance --- Currency question --- Taxation --- Public finances
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Names, Geographical --- -Real property tax --- -Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Geographic names --- Geographical names --- Place names --- Placenames --- Toponyms --- Names --- Geography --- Toponymy --- Maps --- Taxation --- Sudlohn (Germany) --- -Maps --- Dialectology --- Etymology --- German language
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Real property tax --- Real property tax. --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Law and legislation --- Law and legislation. --- Taxation --- Canada. --- Canada (Province) --- Canadae --- Ceanada --- Chanada --- Chanadey --- Dominio del Canad --- Dominion of Canada --- Jianada --- Kʻaenada --- Kanada --- Ḳanadah --- Kanadaja --- Kanadas --- Ḳanade --- Kanado --- Kanak --- Province of Canada --- Republica de Canad --- Yn Chanadey --- Dominio del Canadá --- Kaineḍā --- Kanakā --- Republica de Canadá
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Real property tax --- Real property tax. --- Denmark. --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Taxation --- Dacia (Kingdom) --- Dania --- Dani --- Danie Korolygʺo --- Danii͡ --- Danii͡alʺul Khanlʺi --- Danimārk --- Danimarka --- Danimarka Krallığı --- Daniyah --- Danmark --- Dannemarc --- Danska --- Danyah --- Denemarke --- Denemarken --- Denemearc --- Denemearc þæt Cynerīce --- Denmaakʻ --- Dennemarck --- Dinamarca --- Kingdom of Denmark --- Kongeriget Danmark --- Koninkryk van Denemarke --- Ndinamayka --- Reino de Dinamarca
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Public opinion --- Real property tax --- Tax and expenditure limitations --- Opinion publique --- Biens réels --- Impôts et dépenses publiques --- Impôts --- Réduction --- taxation --- eua --- aanslag --- vsa --- Public opinion. --- Biens réels --- Impôts et dépenses publiques --- Impôts --- Réduction --- Caps, Spending (Economic policy) --- Expenditure limitations (Economic policy) --- Fiscal limitations (Economic policy) --- Fiscal restraints (Economic policy) --- Limitations, Tax and expenditure --- Limits, Spending (Economic policy) --- Revolt, Tax --- Spending caps (Economic policy) --- Spending limits (Economic policy) --- Tax limitations --- Tax payers' revolt --- Tax revolt --- Taxpayer revolts --- Expenditures, Public --- Government spending policy --- Taxation --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions
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