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1. Mayor’s Desk

   Seeking Sustainability in Lima’s Financial District
   Revista Land Lines
   Julio 2018
   By Anthony Flint

   Manuel Velarde was sworn in as the 20th Mayor of San Isidro, a district within Lima, Peru, in January 2015. Since 2010, he has also taught at the University of San Martín de Porres. A lawyer who...

2. 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...

3. Land Lines, Julio 2016

   Revista Land Lines
   Julio 2016
   Editado por Maureen Clarke

   En este número, incluimos artículos sobre retirada controlada, relleno sensible, verificación de bonos verdes, y Uber subsidiado en los suburbios, así como un resumen de...

4. Una hacienda local pobre

   Los determinantes de la recaudación predial en México
   Documentos de trabajo
   Octubre 2017
   Mónica Unda Gutiérrez

   What explains variation in property tax collection in Mexico? This project explores economic, political, and administrative factors explaining the level of property tax collection through a mixed-...

5. Urban Property and Land Taxation in Argentina

   The Challenge of Decentralization
   Documentos de trabajo
   Agosto 2017
   Cynthia Goytia and Marcela Cristini

   The unsatisfactory operation of the fiscal federalism in Argentina has resulted in new reform initiatives to reduce the imbalances between collections of own resources and expenditures between the...

6. 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...

7. ¿El financiamiento con base en el suelo podría ayudar a crear espacio fiscal para inversiones por parte de los municipios brasileños?

   Documentos de trabajo
   Abril 2015
   David Michael Vetter and Marcia Vetter

   Dentro de un marco de fuertes controles fiscales y disciplina fiscal, ¿podrían los municipios de Brasil generar un espacio fiscal para inversión y para la prestación de...

8. A Global Compendium and Meta-Analysis of Property Tax Systems

   Documentos de trabajo
   Junio 2014
   Richard Almy

   This report is a global compendium of significant features of systems for recurrently taxing land and buildings. It is based on works in English, many of which were published by the Lincoln Institute...

9. Towards Property Tax Compliance

   A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
   Documentos de trabajo
   Diciembre 2016
   Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

   Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

10. Potencial e Exploração do Imposto Patrimonial Imobiliário no Brasil

    Uma Análise do IPTU a Partir da Teoria dos Conjuntos Fuzzy
    Documentos de trabajo
    Noviembre 2016
    José Roberto R. Afonso, Kleber Pacheco de Castro, and Fabrício Marques Santos

    A fim de identificar os determinantes do potencial de arrecadação do IPTU (Imposto sobre Propriedade Predial e Territorial Urbana), bem como a utilização dessa capacidade...