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  1. The Unit Approach to the Taxation of Railroad and Public Utility Property

    Ponencias
    Mayo 2013
    Gary C. Cornia, David J. Crapo, and Lawrence C. Walters

    Administering a property tax system presents ongoing challenges under the best of circumstances. Whether it involves keeping taxpayer rolls up to date, pursuing tax evaders, or updating taxable...

  2. Metropolitan Cities in the National Fiscal and Institutional Structure

    Ponencias
    Abril 2013
    Paul Smoke

    In this paper, Paul Smoke points out that an important yet neglected issue in the study of urban public finance in developing countries is how urban and metropolitan governments are situated in the...

  3. The Decentralization of Governance in Metropolitan Areas

    Ponencias
    Abril 2013
    Roy W. Bahl

    The theory and practice of providing government services in metropolitan areas are subjects that have attracted a great deal of attention in the industrial countries but have been largely ignored in...

  4. Institutions and Politics of Metropolitan Management

    Ponencias
    Abril 2013
    Inder Sud and Serder Yilmaz

    In this paper by Inder Sud and Serdar Yilmaz, the authors point out the fact that metropolitan cities play a vital role in economic development. In most countries they account for a significant share...

  5. Property Taxes in Metropolitan Cities

    Ponencias
    Abril 2013

    In this paper, William J. McCluskey and Riel C. D. Franzsen review property taxation focusing on metropolitan cities in developing and transitional countries. Since there is no comparative data to...

  6. Metropolitan Public Finances

    The Case of Mumbai
    Ponencias
    Abril 2013
    Abhay Pethe

    In an attempt to understand public finance in metropolitan regions, this paper by Abhay Pethe presents an analysis of the issues faced by one of the most important urban agglomerations in India: the...

  7. Local Nonproperty Revenues

    Ponencias
    Abril 2013
    Jorge Martinez-Vazquez

    In this paper, Jorge Martinez-Vazquez focuses on the current theory and practice of non-property tax assignments to local urban governments in developing and developed countries. Although the...

  8. Valuación y tributación de propiedades emblemáticas

    Una perspectiva del Reino Unido
    Revista Land Lines
    Abril 2013
    William McCluskey and David Tretton

    En la mayoría de los países, las propiedades del gobierno no se encuentran sujetas al impuesto sobre la propiedad. Sin embargo, el Reino Unido ha comenzado a aplicar tasas simbó...

  9. Valuing and Taxing Iconic Properties

    A Perspective from the United Kingdom
    Revista Land Lines
    Abril 2013
    William McCluskey and David Tretton

    In most countries, government property is not liable for property taxes, but the United Kingdom has started charging Crown properties notional rents to help meet the cost of local services.

  10. Pagos en lugar de impuestos

    La experiencia de Boston
    Revista Land Lines
    Enero 2013
    Ronald W. Rakow

    Desde 2008, Boston ha desarrollado e implementado un nuevo método para recaudar pagos en lugar del impuesto a la propiedad (PILOT) de los múltiples hospitales, universidades y museos...

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