Improving the Performance of the Property Tax in Latin America

This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax system survey that provides financial, legal, and administrative data on numerous jurisdictions, along with tax performance indicators, information on how cadastres are used, and more.

About the Author

Cláudia M. De Cesare is a property tax researcher and adviser to the Secretariat of Finance in the Municipality of Porto Alegre, Brazil.