Showing: All Publications
Local Property Taxation
An Assessment
Wallace E. Oates
May 1999, English
The property tax is, in my view, a good local tax, though it is far from perfect. Relative to the other tax bases available to local government, I think the property tax gets high marks, in spite of some telling but, in part, misplaced criticism. Traditional Tax Theory Public finance economists have historically evaluated taxes […]
Economic Development, Local Government, Property Tax, Public Finance
May 1999, English
The property tax is, in my view, a good local tax, though it is far from perfect. Relative to the other tax bases available to local government, I think the property tax gets high marks, in spite of some telling but, in part, misplaced criticism. Traditional Tax Theory Public finance economists have historically evaluated taxes […]
Economic Development, Local Government, Property Tax, Public Finance
Tributación municipal en San Salvador
Patricia Fuentes and Mario Lungo
May 1999, Spanish
Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La demanda por servicios urbanos sobrepasa la capacidad financiera de la mayoría de las ciudades del mundo. Para hacerle frente a este problema, muchos gobiernos municipales utilizan exitosamente […]
Economic Development, Property Tax, Public Finance
May 1999, Spanish
Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La demanda por servicios urbanos sobrepasa la capacidad financiera de la mayoría de las ciudades del mundo. Para hacerle frente a este problema, muchos gobiernos municipales utilizan exitosamente […]
Economic Development, Property Tax, Public Finance
Municipal Taxation in San Salvador
Patricia Fuentes and Mario Lungo
May 1999, English
The demand for urban services surpasses the financial capacity of most cities around the world. To address this problem, many municipal governments successfully use the property tax, combined with other management instruments, to raise needed revenues. In Central America, El Salvador is the only country that does not currently have a tax on land and […]
Economic Development, Property Tax, Public Finance
May 1999, English
The demand for urban services surpasses the financial capacity of most cities around the world. To address this problem, many municipal governments successfully use the property tax, combined with other management instruments, to raise needed revenues. In Central America, El Salvador is the only country that does not currently have a tax on land and […]
Economic Development, Property Tax, Public Finance
Taxes on Land and Buildings
Case Studies of Transitional Economies
Jane H. Malme
May 1999, English
The introduction of property taxation in transitional economies offers a unique perspective from which to study fiscal and governmental decentralization, land privatization and market development. These reforms all involve fundamental changes from the centrally controlled and planned societies of the communist period. The Lincoln Institute has a particular interest in the experiences of countries that […]
Economic Development, Land and Property Rights, Property Tax
May 1999, English
The introduction of property taxation in transitional economies offers a unique perspective from which to study fiscal and governmental decentralization, land privatization and market development. These reforms all involve fundamental changes from the centrally controlled and planned societies of the communist period. The Lincoln Institute has a particular interest in the experiences of countries that […]
Economic Development, Land and Property Rights, Property Tax
Land Lines, May 1999
Edited by Ann LeRoyer
May 1999, English
Economic Development, Local Government, Property Tax, Public Finance
May 1999, English
Economic Development, Local Government, Property Tax, Public Finance
Introducing Value-based Property Taxation in Poland
Jane Malme and Dennis Robinson
March 1999, English
As a next step in the economic reforms begun in the post-Soviet period, momentum is growing in Poland for the introduction of a property tax based on market value. The recently established Department of Local Government Taxes and Cadastre within the Ministry of Finance is responsible for carrying out the reforms, and has invited the […]
Economic Development, Land Value Taxation, Property Tax, Public Finance
March 1999, English
As a next step in the economic reforms begun in the post-Soviet period, momentum is growing in Poland for the introduction of a property tax based on market value. The recently established Department of Local Government Taxes and Cadastre within the Ministry of Finance is responsible for carrying out the reforms, and has invited the […]
Economic Development, Land Value Taxation, Property Tax, Public Finance
Land Lines, March 1999
Edited by Ann LeRoyer
March 1999, English
Economic Development, Land Use and Zoning, Poverty and Inequality, Property Tax, Public Finance, Urbanization
March 1999, English
Economic Development, Land Use and Zoning, Poverty and Inequality, Property Tax, Public Finance, Urbanization
The Potential for a Property Tax in Bosnia and Herzegovina
C. Kurt Zorn, Jean Tesche, and Gary C. Cornia
March 1999, English
Working Paper
Local Government, Property Tax
March 1999, English
Working Paper
Local Government, Property Tax
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