Improving the Performance of the Property Tax in Latin America

This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax system survey that provides financial, legal, and administrative data on numerous jurisdictions, along with tax performance indicators, information on how cadastres are used, and more.

About the Author

Cláudia M. De Cesare is a civil engineer and a graduate of the Pontifícia Universidade Católica in Rio Grande do Sul, Brazil. She currently works in the Tax Management Division of the Office of the Municipal Secretary of the Treasury in the Prefecture of Porto Alegre, Brazil. She is also a professor and researcher, and a member of the Advisory Board of the International Property Tax Institute. She is on the teaching faculty of the Lincoln Institute of Land Policy.