Precious Brenni: “Residential occupancy and property tax default”

In Students by jvnf65

  • Durham University
  • Finance and Economics
  • precious.a.brenni@durham.ac.uk

Description:

The provision of public goods and services at the local level is dependent on the payment of local taxes such as the property tax. Despite this, the literature reports many cases of household default, especially in emerging economies, helped by some enabling factors tied to the informality of those economies. There is limited evidence however, on the extent to which various occupancy types differ in the property tax default behaviour exhibited. An understanding of this heterogeneity would prove useful in policymaking, particularly as regards property tax reforms with the view to enhancing local government revenues.