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  1. 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...

  2. 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...

  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. The Political Economy of Voter Support for School Property Taxation

    Documentos de trabajo
    Junio 2016
    Lindsay Amiel, Jared Knowles, and Andrew Reschovsky

    Like a number of other states, Wisconsin places revenue limits on its local school districts. This paper explores the factors that lead school boards to hold referenda to override the limits, and...

  5. Further Empirical Evidence on Property Taxation and the Occurrence of Urban Sprawl

    Documentos de trabajo
    Marzo 2016
    Robert W. Wassmer

    How does the effective rate of property taxation in a United States urbanized area influence the occurrence of urban sprawl (measured as greater land used for a given population) observed there?...

  6. Current Value Assessment in the Greater Toronto Area

    Impacts and Policy Implications
    Documentos de trabajo
    Diciembre 2001
    David P. Amborski and James H. Mars

    The political response to the redistributive impacts of the property tax assessment reform in Ontario has caused a long period of controversy. The modern reform process began in 1967 and in 1997, the...

  7. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

    Documentos de trabajo
    Septiembre 2001
    David Brunori and Jennifer Carr

    This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

  8. Land Value Taxation in South Korea

    Documentos de trabajo
    Abril 2001
    Younghoon Ro

    This case study will describe and discuss Korea’s most representative land value tax, called Aggregate Land Tax (ALT) adopted in 1990 as an important measure of property tax reform. The measure...

  9. Experiencia de contribución de mejoras en el Peru

    Documentos de trabajo
    Enero 2001
    Margarita Gamarra Huayapa

    La experiencia de recuperación de inversión en el Perú está centrada a nivel municipal. La Municipalidad de Lima — Metropolitana es la primera institución del...

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