The devolution of the land and building tax in Indonesia
von Haldenwang, Christian / Alice Elfert / Tobias Engelmann / Samuel Germain / Gregor Sahler / Amelie Stanzel Ferreira (2015)
Studies 89
Indonesia has decentralised the responsibility for the land and building tax to cities and districts. But has the reform led to improved tax collection? The present study explores whether decentralisation leads to a better use of the potential of this revenue source.
