Land Taxes as Fiscal Instruments to Promote Sustainable Development Report

The international donor community committed itself to support “countries that need assistance, including through substantially increasing ODA and technical assistance for tax and fiscal management capacity, particularly to LDCs“ through the Addis Ababa accord of July 2015. The Addis Ababa Accord sets out the importance of domestic revenue mobilization for financing development. International cooperation can help strengthen fiscal capacity and facilitate knowledge exchange. The idea of land taxes is not new, but the implementation of land taxes has been relatively limited. Recent developments have renewed interest in the potential of land taxes, specifically for countries that depend for their economic development to a large extend on land. This policy brief summarizes the findings of Kalkuhl et al (2017), which explores the potential of land taxes for sustainable development.