Propiedad Inmobiliaria en América Latina

Bibliografia

Desempeño Evaluatorio, Equidad y Justicia Fiscal

Alonso, J. A. F. (1991). O Papel do IPTU Face às Transformações na Economia de Porto Alegre. Indicadores Econômicos da FEE: Análise Conjuntural 19(3): 138-145.

Bahl, R. W.; J. F. Linn (1992). Urban Public Finance in Developing Countries. Oxford University Press for the World Bank: New York, US.

Borland, M. V. (1990). On the Degree of Property Tax Assessment Inequity in Complex Tax Jurisdictions. American Journal of Economics and Sociology 49(4): 431-38.

Borland, M.; S. Lile (1980). The Property Tax Rate and Assessment Uniformity. National Tax Journal 33(1): 99-102.

Bowman, J. H., Ed. (1995). Taxation of Business Property: Is Uniformity Still a Valid Norm? Foreword by Frederick D. Stocker. Westport, Conn. and London, Greenwood Praeger in cooperation with the National Tax Association.

Cannaday, R. E.; E. W. Stunard; M. A. Sunderman (1987). Property Tax Assessment: Measures and Tests of Uniformity Applied to Chicago Condominiums. Illinois Business Review 44(2): 9-12.

Caulfield, J. (2001). Taxation and Equity within Metropolitan Areas. Organization for Cooperation and Economic Development, OCED. Cities for Citizens I: 175-197.

Cheng, P. L. (1970). Statistical Control of Assessment Uniformity. Management Science 16(10): B638-B655.

Cheng, P. L. (1970). The Common Level of Assessment in Property Taxation. National Tax Journal 33(1): 50-65.

Cheng, P. L. (1974). Property Taxation, Assessment Performance, and its Measurement. Public Finance 29: 268-284.

Cheng, P. L. (1976). Bias and Error Detection in Property Tax Administration. Management Science 22(11): 1251-1257.

Chicoine, D. L.; J. F. Giertz (1988). Uniformity in a Dual Assessment System. National Tax Journal 41(2): 247-256.

Chun, D. H.; P. Linneman (1985). An Empirical Analysis of the Determinants of Intrajurisdictional Property Tax Payment Inequities. Journal of Urban Economics 18(1): 90-102.

Clapp, J. M. (1990). A New Test for Equitable Real Estate Tax Assessment. Journal of Real Estate Finance and Economics 3: 233-249.

Clapp, J. M.; D. K. Dey (1993). Estimating Bivariate Errors-in-Variables Models with Instrumental Variables. Communications in Statistics 22(3): 877-887.

De Cesare, C. M. (1998). An Empirical Analysis of Equity in Property Taxation: A Case Study from Brasil. University of Salford (PhD Thesis): Salford, UK.

De Cesare, C. M.; L. Ruddock (1997). An Empirical Analysis of a Property Tax System: A Case Study from Brasil. The International Conference on Assessment Administration, 63rd Annual Meeting. Toronto, Canada: 39-53.

De Cesare, C. M.; L. Ruddock (1998). A New Approach to the Analysis of Assessment Equity. Assessment Journal5(2): 57-69.

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.

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.