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  1. Implementing Property Taxation in Bosnia and Herzegovina

    Revista Land Lines
    Noviembre 1999
    C. Kurt Zorn, Jean Tesche, and Gary Cornia

    The state of Bosnia and Herzegovina continues its long process of reconstruction and reconciliation, four years after the November 1995 signing of the Dayton Peace Accords, which marked the end of a...

  2. Challenges to Property Tax Administration in Porto Alegre, Brazil

    Revista Land Lines
    Septiembre 1999

    The property tax in Brazil is an annual tax on urban land and buildings administered at the local government level. The tax base is derived from market value and is standardized across different...

  3. Desafíos que confronta el sistema fiscal sobre la propiedad inmobiliaria en Porto Alegre, Brasil

    Revista Land Lines
    Septiembre 1999

    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. El impuesto brasileño a...

  4. Mexicali

    A Success Story of Property Tax Reform
    Revista Land Lines
    Septiembre 1999
    Manuel Perló Cohen

    The case of Mexicali, the capital city of the border state of Baja California, Mexico, stands out as a good example of successful property tax reform in the 1990s. In only a few years the local...

  5. Mexicali

    Triunfo de una reforma al sistema fiscal sobre la propiedad inmobiliaria
    Revista Land Lines
    Septiembre 1999
    Manuel Perló Cohen

    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. El caso de Mexicali,...

  6. 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...

  7. 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...

  8. Taxes on Land and Buildings

    Case Studies of Transitional Economies
    Revista Land Lines
    Mayo 1999
    Jane H. Malme

    The introduction of property taxation in transitional economies offers a unique perspective from which to study fiscal and governmental decentralization, land privatization and market development....

  9. 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...

  10. 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...

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