Revista Land LinesMayo 1999Patricia 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...
Case Studies of Transitional EconomiesRevista Land LinesMayo 1999Jane 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....
Revista Land LinesMayo 1999Edited by Ann LeRoyer
This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building...
An AssessmentRevista Land LinesMayo 1999Wallace 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...
Revista Land LinesMarzo 1999Jane 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...
Revista Land LinesMarzo 1999Edited by Ann LeRoyer
This issue looks at the introduction of value-based property taxation in Poland; the demographic, geographic, and economic influences of land use and growth patterns in Bogota, Colombia; and the...
Documentos de trabajoMarzo 1999C. Kurt Zorn, Jean Tesche, and Gary C. Cornia
In November 1995 the Dayton Peace Accords were signed, ending a three-and-one-half-year war in Bosnia and Herzegovina. Despite being constituted as a single country under the Accords, Bosnia and...
Documentos de trabajoEnero 1999Richard F. Dye, Therese McGuire, and David Merriman
We investigate the extent to which Chicago’s unusual system of property taxation, whereby commercial and industrial property is “classified” and assessed at a higher rate in Cook...
1989–1998Documentos de trabajoEnero 1999Manuel Perló Cohen and Luis R. Zamorano Ruiz