Showing: All Publications
Evaluación de la contribución de valorización en Colombia
April 2011, Spanish
La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras”, es una “carga impositiva generada por un gobierno a los propietarios de un grupo de inmuebles seleccionados para sufragar, totalmente o en parte, el costo de […]
April 2011, Spanish
La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras”, es una “carga impositiva generada por un gobierno a los propietarios de un grupo de inmuebles seleccionados para sufragar, totalmente o en parte, el costo de […]
Faculty Profile
Weidong Qu
April 2011, English
Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real Estate Management at Renmin University of China. Dr. Qu’s research interests include real estate appraisal, land and cadastral management, fuzzy cluster analysis, GIS programming […]
April 2011, English
Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real Estate Management at Renmin University of China. Dr. Qu’s research interests include real estate appraisal, land and cadastral management, fuzzy cluster analysis, GIS programming […]
Faculty Profile
Ciro Biderman
January 2011, English
Ciro Biderman is an associate professor in the graduate and undergraduate programs in public administration and in economics at Getulio Vargas Foundation (FGV) in São Paulo; associate researcher at the Center for the Study of the Politics and Economics of the Public Sector (CEPESP/FGV); and associate researcher at the Metropolis Laboratory of Urbanism at São […]
January 2011, English
Ciro Biderman is an associate professor in the graduate and undergraduate programs in public administration and in economics at Getulio Vargas Foundation (FGV) in São Paulo; associate researcher at the Center for the Study of the Politics and Economics of the Public Sector (CEPESP/FGV); and associate researcher at the Metropolis Laboratory of Urbanism at São […]
Affordable Housing in China
January 2011, English
Since 1978, the Chinese government has pursued various economic and housing reforms to expand private property rights in housing and to promote home ownership through the commercialization and privatization of urban public housing. This has involved terminating the old system of allocating housing units through public-sector employers and establishing a more market-based system of housing […]
January 2011, English
Since 1978, the Chinese government has pursued various economic and housing reforms to expand private property rights in housing and to promote home ownership through the commercialization and privatization of urban public housing. This has involved terminating the old system of allocating housing units through public-sector employers and establishing a more market-based system of housing […]
Making Room for a Planet of Cities
January 2011, English
January 2011, English
La implementación de la reforma del impuesto municipal sobre la propiedad en Brasil
January 2011, Spanish
Las ciudades enfrentan grandes dificultades a la hora de intentar introducir un sistema del impuesto a la propiedad más eficiente. Uno de los desafíos consiste en controlar la alta volatilidad política relacionada con los impuestos que gravan en forma directa los activos, como por ejemplo el impuesto a la propiedad, que posee un alto nivel […]
January 2011, Spanish
Las ciudades enfrentan grandes dificultades a la hora de intentar introducir un sistema del impuesto a la propiedad más eficiente. Uno de los desafíos consiste en controlar la alta volatilidad política relacionada con los impuestos que gravan en forma directa los activos, como por ejemplo el impuesto a la propiedad, que posee un alto nivel […]
Implementing Local Property Tax Reform in Brazil
January 2011, English
Cities face major difficulties when attempting to introduce a more efficient property tax system. One such challenge is controlling volatile political issues associated with taxes levied directly on assets, such as the highly visible property tax. The close proximity between the taxing authority and the taxpayer translates into political pressure to reduce taxes and avoid […]
January 2011, English
Cities face major difficulties when attempting to introduce a more efficient property tax system. One such challenge is controlling volatile political issues associated with taxes levied directly on assets, such as the highly visible property tax. The close proximity between the taxing authority and the taxpayer translates into political pressure to reduce taxes and avoid […]
Assessment Regressivity
A Tale of Two Illinois Counties
January 2011, English
Most jurisdictions require residential assessments to be proportional to market value, but in practice assessment ratios—assessed value divided by sale price—are often lower for high-priced than low-priced properties. This tendency for assessment ratios to fall as sales prices rise is termed regressivity, because it means that property taxes are a higher percentage of property value […]
January 2011, English
Most jurisdictions require residential assessments to be proportional to market value, but in practice assessment ratios—assessed value divided by sale price—are often lower for high-priced than low-priced properties. This tendency for assessment ratios to fall as sales prices rise is termed regressivity, because it means that property taxes are a higher percentage of property value […]
