Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection
The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery makes it possible to assess the completeness of existing tax maps by estimating built-up areas based on building heights and footprints. Together with information on sales prices from the land registry, targeted surveys, and routine statistical data, this makes it possible to use mass valuation procedures to generate tax maps. The example of Kigali illustrates the reliability of the method and the potentially far-reaching revenue impacts. Estimates show that heightened compliance and a move to a 1 percent ad valorem tax would yield a tenfold increase in revenue from public land.
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Format: | Working Paper biblioteca |
Language: | English |
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World Bank, Washington, DC
2018-05
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Subjects: | PROPERTY TAX, PROPERTY VALUE, SATELLITE IMAGERY, MASS VALUATION, SPATIAL HEDONIC MODEL, TAX REVENUE, |
Online Access: | http://documents.worldbank.org/curated/en/347231526042692012/Using-satellite-imagery-to-revolutionize-creation-of-tax-maps-and-local-revenue-collection https://hdl.handle.net/10986/29843 |
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dig-okr-10986298432024-08-09T07:53:04Z Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection Wild, Michael Ali, Daniel Ayalew Deininger, Klaus PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery makes it possible to assess the completeness of existing tax maps by estimating built-up areas based on building heights and footprints. Together with information on sales prices from the land registry, targeted surveys, and routine statistical data, this makes it possible to use mass valuation procedures to generate tax maps. The example of Kigali illustrates the reliability of the method and the potentially far-reaching revenue impacts. Estimates show that heightened compliance and a move to a 1 percent ad valorem tax would yield a tenfold increase in revenue from public land. 2018-05-16T20:22:27Z 2018-05-16T20:22:27Z 2018-05 Working Paper Document de travail Documento de trabajo http://documents.worldbank.org/curated/en/347231526042692012/Using-satellite-imagery-to-revolutionize-creation-of-tax-maps-and-local-revenue-collection https://hdl.handle.net/10986/29843 English Policy Research Working Paper;No. 8437 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank application/pdf text/plain World Bank, Washington, DC |
institution |
Banco Mundial |
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Estados Unidos |
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US |
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biblioteca |
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America del Norte |
libraryname |
Biblioteca del Banco Mundial |
language |
English |
topic |
PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE |
spellingShingle |
PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE Wild, Michael Ali, Daniel Ayalew Deininger, Klaus Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
description |
The technical complexity of ensuring
that tax rolls are complete and valuations current is often
perceived as a major barrier to bringing in more property
tax revenues in developing countries. This paper shows how
high-resolution satellite imagery makes it possible to
assess the completeness of existing tax maps by estimating
built-up areas based on building heights and footprints.
Together with information on sales prices from the land
registry, targeted surveys, and routine statistical data,
this makes it possible to use mass valuation procedures to
generate tax maps. The example of Kigali illustrates the
reliability of the method and the potentially far-reaching
revenue impacts. Estimates show that heightened compliance
and a move to a 1 percent ad valorem tax would yield a
tenfold increase in revenue from public land. |
format |
Working Paper |
topic_facet |
PROPERTY TAX PROPERTY VALUE SATELLITE IMAGERY MASS VALUATION SPATIAL HEDONIC MODEL TAX REVENUE |
author |
Wild, Michael Ali, Daniel Ayalew Deininger, Klaus |
author_facet |
Wild, Michael Ali, Daniel Ayalew Deininger, Klaus |
author_sort |
Wild, Michael |
title |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
title_short |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
title_full |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
title_fullStr |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
title_full_unstemmed |
Using Satellite Imagery to Revolutionize Creation of Tax Maps and Local Revenue Collection |
title_sort |
using satellite imagery to revolutionize creation of tax maps and local revenue collection |
publisher |
World Bank, Washington, DC |
publishDate |
2018-05 |
url |
http://documents.worldbank.org/curated/en/347231526042692012/Using-satellite-imagery-to-revolutionize-creation-of-tax-maps-and-local-revenue-collection https://hdl.handle.net/10986/29843 |
work_keys_str_mv |
AT wildmichael usingsatelliteimagerytorevolutionizecreationoftaxmapsandlocalrevenuecollection AT alidanielayalew usingsatelliteimagerytorevolutionizecreationoftaxmapsandlocalrevenuecollection AT deiningerklaus usingsatelliteimagerytorevolutionizecreationoftaxmapsandlocalrevenuecollection |
_version_ |
1807158671768027136 |