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1. Is Progressive Property Tax Progressive?

   Evidences from São Paulo
   Documentos de trabajo
   Febrero 2018
   Ciro Biderman and Yuri Camara Batista

   This paper uses an unusual opportunity to estimate the capitalization of the property tax on property value. In 2002 the city of São Paulo changed the property tax structure moving from...

2. Land Values, Property Rights, and Home Ownership

   Implications for Property Taxation in Peru
   Documentos de trabajo
   Febrero 2018
   Zackary Hawley, Juan José Miranda, and W. Charles Sawyer

   This paper examines land values and the associated property tax implications of formal property rights, informal property rights, and squatting. Using data from the Peruvian Living Standards...

3. Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?

   Documentos de trabajo
   Octubre 2016
   David Michael Vetter and Marcia Vetter

   Within 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-...

4. Betterment Levy in Colombia

   Relevance, Procedures, and Social Acceptability
   Revista Land Lines
   Abril 2011
   Oscar Borrero Ochoa

   The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...

5. Cuba, on the horizon

   Entradas de blog
   Noviembre 2015

6. The virtues of value capture

   Entradas de blog
   Junio 2013
   Ann Forsyth

7. Land policy tools in Latin America

   Entradas de blog
   Enero 2013
   George W. Liebmann

8. Property tax in Latin America

   Entradas de blog
   Junio 2012

9. In Latin America

   Entradas de blog
   Mayo 2012

10. Cadastre by comic book

    Entradas de blog
    Julio 2011