Ulster University Logo

Ulster Institutional Repository

Property tax reform in Vietnam: Options, direction and evaluation

Biomedical Sciences Research Institute Computer Science Research Institute Environmental Sciences Research Institute Nanotechnology & Advanced Materials Research Institute

McCluskey, WJ and Trinh, HL (2013) Property tax reform in Vietnam: Options, direction and evaluation. Land Use Policy, 30 (1). pp. 276-285. [Journal article]

Full text not available from this repository.

DOI: 10.1016/j.landusepol.2012.03.007

Abstract

Vietnam has seen significant economic growth over the past decade resulting in the need to develop solutions to finance infrastructure in its cities. Own revenue sources for cities are largely based on fees and charges and a form of property taxation from agricultural and non-agricultural land which is based on rice productivity. This paper analyses current land based revenue sources and concludes that these sources are unsustainable, lack buoyancy and represent a declining revenue base. Whilst the paper advocates a recurrent property tax based on land values empirical analysis provides some evidence that the government’s proposal for a land based tax has several structural problems that will directly affect revenue buoyancy. However, the proposed land tax is at least a positive and important step in developing a sustainable revenue source for city and local governments.

Item Type:Journal article
Faculties and Schools:Faculty of Art, Design and the Built Environment
Faculty of Art, Design and the Built Environment > School of the Built Environment
Research Institutes and Groups:Built Environment Research Institute
Built Environment Research Institute > Centre for Research on Property and Planning (RPP)
ID Code:22583
Deposited By:Dr William McCluskey
Deposited On:18 Jun 2012 15:24
Last Modified:30 Oct 2012 15:05

Repository Staff Only: item control page