Tributação Imobiliária na América Latina Uma Análise Comparativa

Bibliografia

Desempenho Avaliatório, Eqüidade e Justiça Fiscal

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  • De Cesare, C. M.; L. Ruddock (1996). Devising a Fairer Property Tax System: A Case Study from Brasil. Property Tax Assessment & Administration 2(3): 41- 68.
  • Edelstein, R. H. (1979). An Appraisal of Residential Property Tax Regressivity. Journal of Finance and Quantitative Analysis 14(4): 753-768.
  • Gloudemans, R. J. (1994). An Empirical Study of the Determinants of Assessment Performance. Journal of Property Tax Assessment & Administration 1(1): 52-72.
  • Gloudemans, R. J. (1977). Non-parametric Statistics and the Measurement of Assessment Performance. Analysing Assessment Equity. IAAO, US: 79-101.
  • Gloudemans, R. J. (1994). An Empirical Study of the Determinants of Assessment Performance. Journal of Property Tax Assessment & Administration 1(1): 52-72.
  • International Association of Assessing Officers, IAAO (1990). Standard on Ratio Studies. IAAO: US.
  • Kochin, L. A.; R. W. Parks (1984). Testing for Assessment Uniformity: A Reappraisal. Property Tax Journal 3: 27-54.
  • Kochin, L. A.; R. W. Parks (1984). Vertical Equity in Real Estate Assessment: A Reply to Kennedy. Economic Inquiry 22: 290-296.
  • Kochin, L. A.; R. W. Parks (1982). Vertical Equity in Real Estate Assessment: A Fair Appraisal. Economic Inquiry 20: 511-532.
  • Paglin, M.; M. Fogarty (1972). Equity and the Property Tax: A New Conceptual Focus. National Tax Journal 25-4: 557-565.
  • Plimmer, F.; W. J. McCluskey; O. Connellan (2000). Equity and Fairness within Ad Valorem Real Property Taxes. Working Paper WP00FP1. Lincoln Institute of Land Policy: Cambridge, US.
  • Sheffrin, S. M. (1993). What Does the Public Believe About Tax Fairness? National Tax Journal 46(3): 301-308.
  • Spicer, M. W.; L. A. Becker (1980). Fiscal Inequity and Tax Evasion: An Experimental Approach. National Tax Journal 33(2): 171-175.
  • Sunderman, M. A.; J. W. Birch; R. E. Cannaday; T. W. Hamilton (1990). Testing for Vertical Inequity in Property Tax Systems. Journal of Real Estate Research 5(3): 319-334.
  • Sunderman, M. A.; J. W. Birch; T. W. Hamilton (1990). Components of Coefficient of Dispersion. Property Tax Journal 9(2): 127-139.