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  1. Special Assessment Districts and the Financing of Infrastructure in South Africa

    The Innovative Use of a Special Rating Area in Claremont, Cape Town
    Documentos de trabajo
    Junio 2020
    Willard Matiashe and Arthur Germond

    Since 2000, special rating areas (SRAs), also known as Special Assessment Districts and/or city improvement districts (CIDs), have been used to revive urban nodes across the City of Cape Town (Cape...

  2. Property Tax Delinquency in the United States

    Documentos de trabajo
    Marzo 2020

    How does a municipality create a property tax enforcement system that is revenue maximizing (property tax collection is as close to 100 percent as possible) but also fair (homeowners are able to...

  3. Urban Land Value Capture in São Paulo, Addis Ababa, and Hyderabad

    Differing Interpretations, Equity Impacts, and Enabling Conditions
    Documentos de trabajo
    Enero 2020
    Anjali Mahendra, Robin King, Erin Gray, Maria Hart, Laura Azeredo, Luana Betti, Surya Prakash, Amartya Deb, Elleni Ashebir, and Asmaa Ibrahim

    This paper presents analysis of the fiscal and equity impacts of urban land value capture instruments based on three case studies from the global south. These include the Lideta redevelopment in...

  4. The Tax Autonomy of Local Governments in the United States

    Documentos de trabajo
    Enero 2019
    Andrew Reschovsky

    Statistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...

  5. Urban Property and Land Taxation in Argentina

    The Challenge of Decentralization
    Documentos de trabajo
    Agosto 2017
    Cynthia Goytia and Marcela Cristini

    The unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between the...

  6. Transition to the Property Tax in China

    A Dynamic General Equilibrium Analysis
    Documentos de trabajo
    Mayo 2017
    David Dale-Johnson and Guozhong Zhu

    We use the dynamic general equilibrium approach to examine the potential impacts of the introduction of alternative tax regimes in China. This approach models housing demand and supply based on the...

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