Tributação Imobiliária na América Latina Uma Análise Comparativa

Bibliografia

Política Tributária

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  • Blackley, P. R.; L. DeBoer (1987). Tax Base Choice by Local Governments. Land Economics 63(3): 227-36.
  • Bloom, H. S.; H. F. Ladd (1982). Property Tax Revaluation and Tax Levy Growth. Journal of Urban Economics 11(1): 73-84.
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  • Bourassa, S. C. (1990). Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types of Cities. American Journal of Economics and Sociology 49(1): 101-11.
  • Bradbury, K. L.; H. F. Ladd (1987). City Taxes and Property Tax Bases. Working Paper. 2197. National Bureau of Economic Research, NBER.
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  • Brokaw, A. J.; J. R. Gale et al. (1990). The Effect of Tax Price on Voter Choice in Local School Referenda: Some New Evidence from Michigan. National Tax Journal 43(1): 53-60.
  • Brondolo, John (2009). Collecting Taxes During an Economic Crisis: Challenges and Policy Options. IMF (International Monetary Fund), Note 09/17, Washington.
  • Brown, H. G. (1999). Land Speculation and Land-Value Tax. Land-Value Taxation: The Equitable and Efficient Source of Public Finance. Edited by Kenneth C. Wenzer, Shepheard-Walwyn (Publishers) Ltd, London, UK: 46-57.
  • Brown, H. J. (1997). Henry George's Contributions to Contemporary Studies of Land Use and Taxation. Land Use & Taxation: Applying the Insights of Henry George. Edited by H. James Brown, Lincoln Institute of Land Policy, US: 1-5.
  • Brueckner, J. K. (1986). A Modern Analysis of the Effects of Site Value Taxation. National Tax Journal 39-1: 49-58.
  • Brueckner, J. K.; H. A. Kim (2003). Urban Sprawl and the Property Tax. International Tax and Public Finance10(1): 5-23.
  • Buckley, R. M.; J. Simonson (1987). Effective Property Tax Rates and Capital Formation Issues: Manvel, Acton and Darby. American Real Estate and Urban Economics Association Journal 15(1): 725-38.
  • Case, K. E. (2002). Economics and Tax Policy. Oelgeschlager, Gunn & Hain and Lincoln Institute of Land Policy: Boston, US (ISBN 0-89946-209-x).
  • Coates, D. (1993). Property Tax Competition in a Repeated Game. Regional Science and Urban Economics 23(1): 111-19.
  • Cole, R. L.; J. Kincaid (2000). Public Opinion and American Federalism: Perspectives on Taxes, Spending, and Trust - An ACIR Update. Publics-the Journal of Federalism 30(1-2): 189-201.
  • Cornia, G. C. (1995). Perspectives on the Business Property Tax Base. Taxation of Business Property: Is Uniformity Still a Valid Norm? Edited by J. H. Bowman. Westport, Conn. and London, Greenwood Praeger in cooperation with the National Tax Association: 25-44.
  • De Cesare, C. M.; L. C. P. Silva Filho; M. Y. Une; S. C. Wendt (2002). Analyzing the Feasibility of Moving to a Land Value-based Property Tax System: A Case Study from Brasil. Research Report. Lincoln Institute of Land Policy: Cambridge, US.
  • De Cesare, C. M. (2007). Progressividade Fiscal no IPTU em Porto Alegre: Discussão & Análise. Financiamento das Cidades: Instrumentos Fiscais e de Política Urbana. Financiamento das Cidades: Instrumentos Fiscais e de Política Urbana. Org. Claudia M. De Cesare and Eglaísa Micheline Pontes Cunha. Programa Nacional de Capacitação das Cidades. Ministério das Cidades. Brasília, Brasil: 85-112.
  • Doebele, W. A. (1997). Land Use and Taxation Issues in Developing Countries. Land Use and Taxation: Applying the Insights of Henry George. Edited by H. James Brown, Lincoln Institute of Land Policy, Massachusetts, US: 57-69.
  • Foldvary, F. E. (1999). The Ethics of Rent. Land-Value Taxation: The Equitable and Efficient Source of Public Finance. Edited by Kenneth C. Wenzer, Shepheard-Walwyn (Publishers) Ltd, London, UK: 184-204.
  • Fuentes, J. A. (2006). Retos de la Política Fiscal en America Central. Naciones Unidas – CEPAL y Instituto Centroamérica de Estudios Fiscales (ICEFí).
  • Gaffney, M. (1999). Tax Reform to Release Land. Land-Value Taxation: The Equitable and Efficient Source of Public Finance. Edited by Kenneth C. Wenzer, Shepheard-Walwyn (Publishers) Ltd, London, UK: 58-99.
  • Guangzhou City (2003). Clarification on Certain Taxation Issues Related to Urban Real Property Tax Circular 3200/02.08.23/GZ: China Law & Practice: New Law Digest.
  • Harriss, C. L. (1999). Fundamental and Feasible Improvements of Property Taxation. Land-Value Taxation: The Equitable and Efficient Source of Public Finance. Edited by Kenneth C. Wenzer, Shepheard-Walwyn (Publishers) Ltd, London, UK: 100-08.
  • International Association of Assessing Officers, IAAO (1997). Standard on Property Tax Policy. IAAO: Chicago, US.
  • Jaramillo, S. (2003). Los Fundamentos Económicos de la Participación de Plusvalías. Ed Universidad de los Andes y Lincoln Institute of Land Policy: Bogotá, Colombia, y Cambridge, US. 
  • Jaramillo, S.; C.  Moncayo; M. Victor; R. Alfonso; A. Oscar (2011).  Plusvalías Urbanas. Fundamentos Económicos y Jurídicos. Editorial Universidad Externado de Colombia: Bogotá, Colombia.
  • Lichfield, N.; O. Colleman (1997). Land Value Taxation in Britain for the Benefit of the Community: History, Achievements and Prospects. Working Paper WP98NL1. Lincoln Institute of Land Policy: Cambridge, US.
  • Lusht, K. M. (1992). The Site Value Tax and Residential Development. Smeal College of Business Administration. The Pennsylvania State University: Melbourne, Australia.
  • Mathias, E.; C. Zech (1982). An Empirical Test: The Economic Effects on Land Value Taxation. Growth and Change 13: 2-5.
  • McCluskey, W; B. Williams (1999). Introduction: A Comparative Evaluation. Property Tax: An International Comparative Review. Edited by Willian McCluskey, Ashgate Publishing Ltd., Hants, UK: 1-31.
  • Mills, E. S. (1998). The Economic Consequences of a Land Tax. Land Value Taxation: Can It and Will It Work Today? Edited by Dick Netzer, Lincoln Institute of Land Policy. Puritan Press, US: 31-48.
  • Morales, C. (2002). La Base Renta en el Impuesto Predial del Distrito Federal en Hacienda Municipal 78. Instituto de Desarrollo Técnico de las Haciendas Públicas, INDETEC: Guadalajara, México.
  • Netzer, D. (1966). Economics of the Property Tax. Brookings Institution: Washington, US.
  • Piza, J. (2000). Local Taxes: Lessons Learned on the Implementation of Real Property Tax. Decentralization and Accountability of the Public Sector. Edited by Shahid Javed Burki and Guillermo E. Perry. World Bank: Washington, US.
  • 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.
  • Smolka, M.; Furtado, F. (2001). Recuperación de Plusvalías en América Latina: Alternativas para el Desarrollo Urbano, eds. Universidad Católica de Chile y Lincoln Institute of Land Policy, Santiago de Chile y Cambridge, US.
  • Tideman, T. N. (1999). Taxing Land is Better than Neutral: Land Taxes, Land Speculation, and the Timing of Development. Land-Value Taxation: The Equitable and Efficient Source of Public Finance. Edited by Kenneth C. Wenzer, Shepheard-Walwyn (Publishers) Ltd, London, UK: 109-33.
  • Tideman, T. N.; C. Johnson (1995). A Statistical Analysis of Graded Property Taxes in Pennsylvania. Working Paper WP95NT2. Lincoln Institute of Land Policy: Cambridge, US.
  • Vickrey, W. (1999). Propositions Relating to Site-Value Taxation. Land-Value Taxation: The Equitable and Efficient Source of Public Finance. Edited by Kenneth C. Wenzer, Shepheard-Walwyn (Publishers) Ltd, London, UK: 37-45.
  • Weir, M.; L. E. Peters (1986). Development, Equity and the Graded Tax in the City of Pittsburgh. Property Tax Journal 5: 71-84.
  • Youngman, Joan; M. Jane (1994). An International Survey of Taxes on Land and Buildings.Edited by Lincoln Institute of Land Policy, Organization for Economic Co-operation and Development, International Association of Assessing Officers, Kuwer Law and Taxation Publishers: Deventer and Boston, US.