Property Taxation in Developing Countries

Session Submission Type: Complete Session

Abstract

This session explores the role of property taxation in strengthening state capacity, promoting tax compliance, and rebuilding the social contract in developing countries. Drawing on large-scale field experiments and quasi-experimental evidence from Argentina, Uganda, Pakistan, and the Democratic Republic of Congo, the papers examine how tax design—particularly progressivity, transparency, and the link between taxes and services—shapes taxpayer behavior and perceptions of fairness. Together, they offer new insights into the political economy of local taxation, the limits of information-based interventions, and the conditions under which property tax reforms can enhance both equity and revenue in low-capacity settings.

Subject Area

• State and Local Taxes Including Property Taxes

Chair

• Dario Tortarolo, World Bank

Discussants

• Augustin Bergeron

• Tanner Regan, George Washington University

• Mahvish Shaukat, World Bank Research Group

• Dario Tortarolo, World Bank

Individual Presentations

• Rebuilding the Social Compact: Urban Service Delivery and Property Taxes in Pakistan - Mahvish Shaukat, World Bank Research Group

• From Flat to Fair? The Effects of a Progressive Tax Reform - Dario Tortarolo, World Bank; Guillermo Cruces, CEDLAS-UNLP and U. of Nottingham; Ricardo Perez-Truglia, University of California, Berkeley

• Progressivity and tax capacity: Experimental evidence from D.R. Congo - Augustin Bergeron; Gabriel Tourek; Jonathan Weigel

• No shame in my name: Public disclosure and tax compliance in a low-capacity state - Tanner Regan, George Washington University