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Faire le lien entre recettes de la taxe foncière et services publics

dc.contributor.authorPrichard, Wilson
dc.date.accessioned2018-01-30T11:00:38Z
dc.date.available2018-01-30T11:00:38Z
dc.date.issued2017-09
dc.identifier.citationPrichard,W.(2017) Linking Property Tax Revenue and Public Services ICTD Summary Brief 13. Brighton: IDSen
dc.identifier.citationPrichard, W. (2017) Faire le lien entre recettes de la taxe foncière et services publics, ICTD Synthèse numéro 13, Brighton: IDSfr
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13525
dc.description.abstractIn practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of valuable publicly-provided goods and services. Tax reform is only socially desirable if tax revenue is, in fact, translated into improved public outcomes. Otherwise taxation amounts to little more than the extraction of revenue from taxpayers. Tax reformers are correspondingly faced with a simple question: is the revenue from tax reform actually likely to be translated into publicly-provided goods and services? Perhaps more importantly, could property tax reform programmes be designed explicitly to increase the likelihood that revenue will be translated into valued publicly-provided goods and services? Rather than only raising more revenue, tax reformers may have the power to proactively shape the quality of public spending.en
dc.description.abstractEn pratique, la plupart des réformes sur la taxe foncière ont pour but premier l’augmentation des recettes fiscales. Mais l’objectif final de la réforme fiscale est bien évidemment plus vaste : il s’agit d’améliorer les recettes fiscales afin de financer des biens et services publics fondamentaux. Une réforme fiscale n’est socialement attractive que si les recettes fiscales permettent des améliorations concrètes pour la société. Sinon la fiscalité n’est rien que le prélèvement des revenus des contribuables.fr
dc.language.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesICTD Research in Brief;13
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectGovernanceen
dc.titleLinking Property Tax Revenue and Public Servicesen
dc.titleFaire le lien entre recettes de la taxe foncière et services publicsfr
dc.typeSeries paper (IDS)en
dc.rights.holder© Institute of Development Studies, 2017en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionNAen
rioxxterms.funder.project9ce4e4dc-26e9-4d78-96e9-15e4dcac0642en


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