LATEST PUBLICATIONS
PJD 2022 Vol. 46 No. 1d
Surveying the Extent and Wage Consequences of Education-Job Mismatches in the Philippine Labor Market
PJD 2022 Vol. 46 No. 1c
Disentangling the Effects of Maternal Employment on Child Stunting in the Philippines
PJD 2022 Vol. 46 No. 1b
Sustainable Value Chain Financing for Smallholder Agricultural Production in the Philippines
PJD 2022 Vol. 46 No. 1a
Local Government Conditional Grants: The Seal of Good Local Governance and the Performance Challenge Fund

LATEST AV MATERIALS
PIDS WB 2021-1201
Analyzing the President's Budget for 2022
GIZ-FFS-2020-01
WASHaLOT 3.0: Production Process
GIZ-FFS-2021-03
WASHaLOT 3.0 Mass Production
GIZ-FFS-2021-02
Minimum Requirement Guidelines on WASH in Schools
Publication Detail
SP 1984-01: A Study of Philippine Real Property Taxation

The potential of the real property tax to meet fund requirements and operational needs of local units has not been fully exploited. Since it is the second most important revenue source of local government, there is a need for its efficient administration. This study reviews the real property tax and explains the basis of assessment of the real property tax, the tax rate, the tax computation and the collection process. Preliminary analysis of the incidence and allocative effects of real property tax indicates its progressive distribution since income from ownership of property is more important to high-income than to low-income groups. Several issues and points are raised for future research and discussion.

Philippine Institute for Development Studies
Authors Keywords
Paderanga, Cayetano; tax measures; real property tax; taxation;
Download PDF Number of Downloads
Published in 1984 and available in the PIDS Library or Downloaded 518 times since November 25, 2011
×
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. You will answer the profile questions only once as long as you enter the same email address. Thank you.


To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display; please use the same email address when downloading another publication so that the profile questions will not appear)
Age:
Gender:
If Prefer to self-describe, please specify:
Level of Education:
Occupation:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.