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1. Improving the Accuracy of Downtown Land Assessments

   Documentos de trabajo
   Noviembre 1999
   Richard Ashley, Florenz Plassmann, and Nicolaus Tideman

   A tax that is levied on the value of land alone, irrespective of any improvements to land, does not cause any economic distortions. Levying such a tax requires an ability to estimate the value of...

2. Land Lines, September 1999

   Revista Land Lines
   Septiembre 1999
   Edited by Ann LeRoyer

   This issue looks at urban development options for California’s agricultural Central Valley region; problems of, and recommendations for, the property tax system of Porto Alegre, Brazil; and a...

3. Challenges to Property Tax Administration in Porto Alegre, Brazil

   Revista Land Lines
   Septiembre 1999
   Claudia M. De Cesare

   The property tax in Brazil is an annual tax on urban land and buildings administered at the local government level. The tax base is derived from market value and is standardized across different...