This Property Tax Diagnostic Manual provides 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. Its higher objective is to support increasingly fair and stable...

This article examines for the first time the property tax compliance behavior of shared occupancy arrangements, where homeowners rent out part of their own home to tenants. This is a popular occupancy arrangement in emerging economies, arising due to financial constraints of homeowners. Using...

Do citizens engage in comparative performance evaluation across local governments? And if they do, how can we disentangle this behavior from other forms of strategic interactions among local governments or simple spatial correlation across neighboring jurisdictions? We use spatial econometrics...