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Valuing Land and Improvements in Thin Markets
Does the Frequency of Sales Cause Property Tax Inequities?
Rachel N. Weber and Daniel P. McMillen
Maio 2006, inglês
Documentos de trabalho
Governo local, Imposto à Propriedade Imobiliária
Maio 2006, inglês
Documentos de trabalho
Governo local, Imposto à Propriedade Imobiliária
Implementing a Local Property Tax Where There Is No Real Estate Market
The Case of Commonly Owned Land in Rural South Africa
Michael E. Bell and John H. Bowman
Abril 2006, inglês
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
Livros
Imposto à Propriedade Imobiliária, Valorização
Abril 2006, inglês
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
Livros
Imposto à Propriedade Imobiliária, Valorização
El caso de Faria Lima en São Paulo
Ciro Biderman, Paulo Sandroni, and Martim O. Smolka, Abril 1, 2006
The Case of Faria Lima in Sao Paulo
Ciro Biderman, Paulo Sandroni, and Martim O. Smolka, Abril 1, 2006Dan L. Perlman
Abril 1, 2006
This issue looks at land use efficiency, food security, and farmland preservation in China; and lessons learned about the effects of large-scale interventions on urban development in Brazil. It also attempts to answer the long-standing, critical question of who actually bears the burden of residential property taxes.
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