Tributação Imobiliária na América Latina Uma Análise Comparativa

Bibliografia

Tributação Imobiliária - Aspectos Gerais

  • Afonso, J. R. R.; E. A. Araujo; M. A. R. Nóbrega (2010). O Imposto Predial e Territorial Urbano no Brasil: Um Diagnóstico sobre o Grau de Aproveitamento do Imposto como Fonte de Financiamento Local. Lincoln Institute of Land Policy.
  • Bahl, R., J. Martinez-Vazquez and J. Youngman (2008). Making the Property Tax Work. Lincoln Institute of Land Policy, Cambridge.
  • Bahl, R., J. Martinez-Vazquez and J. Youngman (2010). Challenging the Conventional Wisdom on the Property Tax. Lincoln Institute of Land Policy, Cambridge.
  • Bell, M. E.; J. H. Bowman (1997). Implementing a Local Property Tax in South Africa. 1996 Proceedings of the Eighty-Ninth Annual Conference on Taxation. The National Tax Association at Boston, US, and the National Tax Association-Tax Institute of Columbus, US: 410-16.
  • Bell, M. E.; J. H. Bowman (2002). Property Taxes in South Africa: Challenges in the Post-apartheid Era. Lincoln Institute of Land Policy: Cambridge, US.
  • Bell, M. E.; P. M. Dearborn et al. (1993). Financing the Post-apartheid City in South Africa. Urban Studies 30(3): 581-91.
  • Bird, R.; E. Slack (2002). Land and Property Taxation Around the World: A Review. Journal of Property Tax Assessment and Administration 7(3): 31-80.
  • Bird, R. (1999). Rethinking Sub national Taxes: A New Look at Tax Assignment. IMF Working Paper (WP/99/165).
  • Bird, R.; E. Slack (2003). International Handbook of Land and Property Taxation. Edward Elgar, Cheltenham (UK), Northampton (USA).
  • Bird, R.; E. Slack (2006). Taxing land and property in emerging economies: raising revenue and more? Paper 0605, University of Toronto.
  • Bird, R.; E. Slack (2006). The role of the property tax in financing rural local governments in developing countries. Paper 0608, University of Toronto.
  • Bordignon, M.; F. Cerniglia et al. (2003). In Search of Yardstick Competition: A Spatial Analysis of Italian Municipality Property Tax Setting. Journal of Urban Economics 54(2): 199-217.
  • Carvalho Jr., P. H. (2007). Progressividade e Fatores Determinantes da Tributação Imobiliária no Brasil. Paper do VII Seminário da LARES (077) de 25 a 26 de Outubro de 2007: São Paulo, Brasil.
  • Carvalho Jr., P. H. (2006). IPTU no Brasil: Progressividade, Arrecadação e Aspectos Extra-Fiscais. Texto para Discussão No 1251. Instituto de Pesquisa Econômica Aplicada, IPEA.
  • Chicoine, D. L.; N. Walzer (1986). Factors Affecting Property Tax Reliance: Additional Evidence. Public Choice 49(1): 17-28.
  • De Cesare, C. M. (1998). An Empirical Analysis of Equity in Property Taxation: A Case Study from Brazil - PhD thesis, University of Salford, Salford, Salford, UK.  
  • De Cesare, C. M. (2000). The Brazilian Experience in Property Taxation: Lessons and Challenges. The Property Tax Assessment & Administration. 5-3: 3-13.
  • De Cesare, C. (2008). Insights on current and potential functioning of the property tax in large cities characterized by rampant informality in Brazil, Property taxation of informal and/or low?income settlements in Latin America. Working paper, Lincoln Institute of Land Policy, Washington, D. C.
  • George, H. (1992). Progress and Poverty. New York: Robert Schalkenbach Foundation. 1979 Centenary Edition, paperback ed. 
  • IFAM (2005). Impuesto sobre bienes inmuebles: evolución, resultados y perspectivas. 1995-2005.Instituto de Fomento y Asesoría Municipal.
    Iregui, A., L. Melo and J. Ramos (2003). El impuesto predial en Colombia: evolución reciente, comportamiento de las tarifas y potencial de recaudo. Borradores de Economía, 274, Banco de la República, Bogotá.
  • Jara, I. M. (2001). Impuesto sobre Bienes Inmuebles, Edición Rústica, Arazandi: España (ISBN: 84-8410-814-7).
  • Lungo, M. (2000). La Tierra Urbana. UCA editores: San Salvador, El Salvador.
  • McCluskey, W. (1999). Property Tax: An International Comparative Review. Ashgate Publishing Ltd.: Hants, UK.
  • Molinatti, C. (2011). Tributos a la Propiedad Inmobiliaria en Argentina: Radiografía de un Federalismo Fiscal Inconcluso. Revista Actualidad Económica  XXI - 73:
  • Morales, C. (2005). Notas sobre la Regulación del Mercado del Suelo y sus Instrumentos. Curso de Educación a Distancia Financiamiento de las Ciudades Latinoamericanas con Suelo Urbano. Lincoln Institute of Land Policy: Cambridge, US.
  • Olima, W; P. Syagga (1996). Rating System in Kenya: Evolution, Constraints and Potentials. Property Tax Assessment & Administration 2(1): 21-32.
  • Ridge, M.; S. Smith (1991). Local Taxation: The Options and the Arguments. Research Series 38. The Institute of Revenue, Rating and Valuation (IRRV): London, UK.
  • San Pedro, M. (2001). Las Aglomeraciones Urbanas desde la Pespectiva de la Hacienda Pública.Instituto de Estudios Fiscales. D ocumentos Nº 19/04.
  • Sepulveda, C.;  J. Martinez-Vazquez (2011).  Explaining Property Tax Collections in Developing Countries: The Case of Latin America. Andrew Young School of Policy Studies. Georgia State University. International Studies Program: Working Paper Series. Paper 11-09.
  • Smolka, M. O.; F. Furtado (1996). Argumentos para a Rehabilitação do IPTU e do ITBI como Instrumentos de Intervenção Urbana (Progressista). Espaço e Debates 39(16): 87-103.
  • Smolka, M. O.; C. M. De Cesare (2006). Property Taxation and Informality: Challenges for Latin America. Lincoln Land Lines (July) 18-3.
  • Smolka, M. and C. De Cesare. 2010. Property tax and informal property: The challenge of third world cities. Working paper, Lincoln Institute of Land Policy, Washington, D. C.
  • Youngman, J. M.; J. H. Malme (1994). An International Survey of Taxes on Land and Buildings. Kluwer Law and Taxation Publishers, for the Lincoln Institute of Land Policy, Organization for Economic Cooperation and Development and International Association of Assessing Officers.