Showing: All Publications
La reforma al sistema fiscal sobre la propiedad inmobliaria en Mexicali
1989–1998
January 1999, Spanish
January 1999, Spanish
The Impact of Property Taxes and Property Tax Classification on Business Activity
January 1999, English
January 1999, English
The Taxation of Real Property in Asia
May 1998, English
The recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to a severe economic crisis, with 5.5 percent of total loans in default by the end of 1997. Currency and stock indexes fell […]
May 1998, English
The recent fiscal crisis in Asia has affected systems of taxation and land use regulation throughout the region. The situation in Korea is typical. A series of collapses of large conglomerates led to a severe economic crisis, with 5.5 percent of total loans in default by the end of 1997. Currency and stock indexes fell […]
Price Volatility and Property Tax Limitations
January 1998, English
The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in assessed valuations can leave homeowners responsible for cash payments on paper gains that are unexpected, uncontrollable, and possibly short-lived. Two decades ago, this situation paved the way […]
January 1998, English
The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in assessed valuations can leave homeowners responsible for cash payments on paper gains that are unexpected, uncontrollable, and possibly short-lived. Two decades ago, this situation paved the way […]
Uso del impuesto a la propiedad para recuperar plusvalías
Estudio de un caso práctico en Brasil
January 1998, 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 inversión de fondos públicos en áreas urbanas suele traer como resultado un aumento en el valor de la tierra que solamente beneficia a un grupo pequeño de […]
January 1998, 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 inversión de fondos públicos en áreas urbanas suele traer como resultado un aumento en el valor de la tierra que solamente beneficia a un grupo pequeño de […]
Using the Property Tax for Value Capture
A Case Study from Brazil
January 1998, English
Public investment in urban areas often results in increased land value that benefits only a small group of private owners. In a pioneering initiative, the city of Porto Alegre, Brazil, is using the property tax as an instrument for capturing land value increments, deterring land speculation and promoting rational urban development. Economic and Social Context […]
January 1998, English
Public investment in urban areas often results in increased land value that benefits only a small group of private owners. In a pioneering initiative, the city of Porto Alegre, Brazil, is using the property tax as an instrument for capturing land value increments, deterring land speculation and promoting rational urban development. Economic and Social Context […]
January 1998, English
The Continuing Redistribution of Fiscal Stress
The Long Run Consequences of Proposition 13
January 1998, English
January 1998, English
