An Economic Analysis of Revenue collected from Land and Settlement in Mizoram – A District-wise Analysis

This paper sets out briefly the rationale for taxing land as a source of local government revenue. Taxes on land and property have both fiscal and non-fiscal effects. The revenue that such taxes produce is often an important source of finance for local governments. The extent to which those governments have control over land revenue is thus often an important determinant of the extent to which they are able to make autonomous expenditure decisions. The level, design, and control of land revenue are thus, in many countries, critical elements in effective decentralization policy. The study traced the trend line growth/decline in revenue collected through land and settlement in Mizoram over the years.