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1. Property Taxation and Informality

   Challenges for Latin America
   Revista Land Lines
   Julio 2006
   Martim O. Smolka and Claudia M. De Cesare

   When focusing on property tax performance, the major cause of concern is not so much informality itself, but the way public officials treat informality and how they administer a property tax system.

2. Reexamining the Property Tax Exemption

   Revista Land Lines
   Julio 2003
   H. Woods Bowman

   Government-owned property is exempt from local taxes almost everywhere in the United States, but this situation is based less on logic than on now-outdated historical considerations. Remarkably,...