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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. Land Lines, March 1999

   Revista Land Lines
   Marzo 1999
   Edited by Ann LeRoyer

   This issue looks at the introduction of value-based property taxation in Poland; the demographic, geographic, and economic influences of land use and growth patterns in Bogota, Colombia; and the...

3. Tributación municipal en San Salvador

   Revista Land Lines
   Mayo 1999
   Patricia Fuentes and Mario Lungo

   Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La demanda por servicios...

4. Municipal Taxation in San Salvador

   Revista Land Lines
   Mayo 1999
   Patricia Fuentes and Mario Lungo

   The demand for urban services surpasses the financial capacity of most cities around the world. To address this problem, many municipal governments successfully use the property tax, combined with...

5. Introducing Value-based Property Taxation in Poland

   Revista Land Lines
   Marzo 1999
   Jane Malme and Dennis Robinson

   As a next step in the economic reforms begun in the post-Soviet period, momentum is growing in Poland for the introduction of a property tax based on market value. The recently established Department...

6. 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...