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Towards Property Tax Compliance
A Case Study of Attitudes Toward Paying Property Taxes in JamaicaDocumentos de trabajoDiciembre 2016Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-StuartJamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...
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Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?
Documentos de trabajoOctubre 2016David Michael Vetter and Marcia VetterWithin a framework of tight fiscal controls and fiscal discipline, could Brazil’s municipalities generate fiscal space for investment and provision of social needs by increased use of land-...
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The Political Economy of Voter Support for School Property Taxation
Documentos de trabajoJunio 2016Lindsay Amiel, Jared Knowles, and Andrew ReschovskyLike a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...