Property Tax in Latin America A Comparative Analysis

Thematic Bibliographies

Tax Limitations, Incentives and Concessions

  • Anderson, J. E. (1993). State Tax Credits and Land Use: Policy Analysis of Circuit-Breaker Effects. Resource and Energy Economics 15 (3): 295-312.
  • Anderson, J. E.; H. C. Bunch (1989). Agricultural Property Tax Relief: Tax Credits, Tax Rates, and Land Values. Land Economics 65(1): 13-22.
  • Anderson, J. E.; R. W. Wassmer (2000). Bidding for Business: The Efficacy of Local Economic Development Incentives in a Metropolitan Area. Kalamazoo, Mich., W. E. Upjohn Institute for Employment Research.
  • Anderson, J. E.; R. W. Wassmer (2001). Bidding for Business: New Evidence on the Effect of Locally Offered economic Development. Economic Development Quarterly 15: 132-48.
  • Anderson, J. E.; R. W. Wassmer (1995). The Decision to Bid for Business: Municipal Behavior in Granting Property Tax Abatements. Regional Science and Urban Economics 25(6): 739-57.
  • Bagchi, A. (1997). Reforming the Property Tax Base: Need for a New Direction. Economic and Political Weekly 32(47): 3005-10.
  • Barrows, R.; K. Bonderud (1988). The Distribution of Tax Relief under Farm Circuit-Breakers: Some Empirical Evidence. Land Economics 64(1): 15-27.
  • Beck, M. (1967). Property Tax Concessions and Urban Development. Urban Affairs Quarterly 3(1): 22-33.
  • Bendick, M., Jr. (1974). Designing Circuit Breaker Property Tax Relief. National Tax Journal 27(1): 19-28.
  • Bodzin, S. (2003). New Life for Old Malls. Journal of Housing and Community Development 60(3): 51.
  • Bowman, J. H. (1980). Property Tax Circuit Breakers Reconsidered: Continuing Issues Surrounding a Popular Program. American Journal of Economics and Sociology 39(4): 355-72.
  • Bowman, W. (2001). The Property Tax Exemption as an Exit Tax on Capital. Proceedings Ninety-third Annual Conference on Taxation, Santa Fe, US. National Tax Association Washington, US: 180-84.
  • Bradbury, K. L.; C. J. Mayer et al. (1997). Property Tax Limits and Local Fiscal Behavior: Did Massachusetts Cities and Towns Spend Too Little on Town Services under Proposition 2 1/2? Working Paper. Federal Reserve Bank of Boston: Boston, US.
  • Bradbury, K. L.; C. J. Mayer et al. (2001). Property Tax Limits, Local Fiscal Behavior, and Property Values: Evidence from Massachusetts under Proposition 2 1/2. Journal of Public Economics 80(2): 287-311.
  • Brockett, C. D.; L. Gebhard (1999). NIPF Tax Incentives: Do They Make a Difference? Journal of Forestry 97(4): 16-21.
  • California. Elections Division and California. Office of the Attorney General (2002). Homeowner's Real Property Tax Exemption and Renter's Tax Credit: Initiative Constitutional Amendment and Statute. Secretary of State Elections Division: Sacramento, US.
  • Chapman, J. (2001). The Charity Property-Tax Exemption: Comments. Proceedings Ninety-third Annual Conference on Taxation, Santa Fe, US. National Tax Association Washington, US: 185-86.
  • Chen, E. J. (2000). Low-Income Housing Tax Credit Project Disposition: Policy Review, Methodology, and Case Studies. National Equity Fund (Organization).
  • Chicoine, D. L.; S. T. Sonka et al. (1982). The Effects of Farm Property Tax Relief Programs on Farm Financial Conditions. Land Economics 58(4): 516-23.
  • Cordes, J. J.; M. Ganz et al. (2001). The Value and the Distribution of the Property Tax Exemption among Nonprofit Organizations. Proceedings Ninety-third Annual Conference on Taxation, Santa Fe, New Mexico, US. National Tax Association Washington, US: 170-79.
  • Cutler, D. M.; D. W. Elmendorf et al. (1999). Restraining the Leviathan: Property Tax Limitation in Massachusetts. Journal of Public Economics 71(3): 313-34.
  • Gold, S. D. (1979). Property Tax Relief. Lexington Books: US.
  • Youngman, J. M. (1998). Price Volatility and Property Tax Limitations. Lincoln Land Lines 10(1): 3-4.
  • Zorn, C. K.; J. L. Mikesell; E. Dalehite (2003). Effects of Property Tax Abatements on Tax Rates and Capital Costs: The Case of Monroe County, Indiana. Working paper WP03KZ1. Lincoln Institute of Land Policy: Cambridge, US