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1. Land Lines, May 1999

   Revista Land Lines
   Mayo 1999
   Edited by Ann LeRoyer

   This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building...

2. Local Property Taxation

   An Assessment
   Revista Land Lines
   Mayo 1999
   Wallace E. Oates

   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...