Tributación Inmobiliaria en América Latina Un Análisis Comparativo

Bibliografía

Incidencia Tributaria

  • Aaron, H. (1974). A New View of Property Tax Incidence. American Economic Review 64(2): 212-21.
  • Arnott, R. J.; P. Petrova et al. (2002). The Property Tax as a Tax on Value: Deadweight Loss. National Bureau of Economic Research: Cambridge, US.
  • Bentick, B. L. (1996). The Differential Incidence of an Urban Land Tax Depends on the Travel Intensities of Substitutes for Land. Urban Studies 33(9): 1729-32.
  • Black, D. E. (1977). Property Tax Incidence: The Excise-Tax Effect and Assessment Practices. National Tax Journal 30(4): 429-34.
  • Blake, D. R. (1979). Property Tax Incidence: An Alternative View. Land Economics 55(4): 521-31.
  • Blake, D. R. (1981). Property Tax Incidence: Reply Property Tax Incidence: An Alternative View. Land Economics 57(3): 473-75.
  • Bogart, W. T.; D. F. Bradford (1990). Incidence and Allocation Effects of the Property Tax and a Proposal for Reform. National Trends and local Policies in Urban Housing. Edited by M. A. Hughes and T. J. McGuire, JAI Press, London, UK: 59-82.
  • Brazer, H. E. (1974). The Property Tax: Progressive or Regressive? Discussion. American Economic Review 64(2): 230-31.
  • Brueckner, J. K. (1981). Labor Mobility and the Incidence of the Residential Property Tax. Journal of Urban Economics 10(2): 173-82.
  • Carroll, R. J.; J. Yinger (1994). Is the Property Tax a Benefit Tax? The Case of Rental Housing. National Tax Journal 47(2): 295-316.
  • Case, K. E.; J. H. Grant (1991). Property Tax Incidence in a Multijurisdictional Neoclassical Model. Public Finance Quarterly 19(4): 379-92.
  • Cebula, R. J. (1998). Effect Of Property Taxes On The Cost Of Living In The US: Case Study Of Florida Counties. Applied Economics Letters 5(12): 757-58.
  • Cebula, R. J.; C. Curran (2000). Property Taxation and Human Migration. The American Journal of Economics and Sociology 37(1): 43-9.
  • Fischel, W. (2001). Municipal Corporations, Homeowners and the Benefit View of the Property Tax. Property Taxation and Local Government Finance. Lincoln Institute of Land Policy, Cambridge, US: 33-77.
  • Musgrave, R. A. (1974). Is a Property on Housing Regressive?  American Economic Review 64: 222-29.
  • Zodrow, G. (2001). Reflections on the New View and the Benefit View of the Property Tax. Property Taxation and Local Government Finance. Lincoln Institute of Land Policy, Cambridge, US: 79-111.