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

   Revista Land Lines
   Septiembre 1999
   Claudia M. De Cesare

   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...

2. 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...

3. 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...

4. 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....

5. 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...

6. 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...