Property Taxation in India Requires Structural Reforms, Studies Show

India's cumulative property tax collections remained low at 0.15% to 0.2% of GDP compared to other middle-income and low-income countries.

Recent studies by Nobel Laureate Esther Duflo and other researchers indicate that technology and process reforms yield sub-optimal results without structural changes.

Key structural deficits include municipal human resource shortages, poor financial reporting, and infrequent base rate revisions during periods without elected councils.