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  1. Local Government, Fiscal Autonomy and Fiscal Stress

    The Case of California
    Documentos de Trabalho
    Agosto 1999
    Jeffrey I. Chapman

    This working paper defines and extends the concepts of local government autonomy and local government fiscal autonomy, examining them as potential necessary conditions for a Tiebout equilibrium. It...

  2. Land Lines, May 1999

    Revista Land Lines
    Maio 1999
    Edited 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...

  3. Land Lines, September 1999

    Revista Land Lines
    Setembro 1999
    Edited by Ann LeRoyer

    This issue looks at urban development options for California’s agricultural Central Valley region; problems of, and recommendations for, the property tax system of Porto Alegre, Brazil; and a...

  4. Land Lines, March 1999

    Revista Land Lines
    Março 1999
    Edited 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...

  5. Introducing Value-based Property Taxation in Poland

    Revista Land Lines
    Março 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. Municipal Taxation in San Salvador

    Revista Land Lines
    Maio 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...

  7. Local Property Taxation

    An Assessment
    Revista Land Lines
    Maio 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...

  8. Mobilizing Land Value Increments to Provide Serviced Land for the Poor

    Revista Land Lines
    Julho 1999
    Martim O. Smolka and Alfonso Iracheta Cenecorta

    The lack of affordable serviced land for the urban poor is one of the most important issues on the Latin American land policy agenda.1 This shortage of serviced land and the subsequent illegal...

  9. Taxes on Land and Buildings

    Case Studies of Transitional Economies
    Revista Land Lines
    Maio 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....

  10. Mexicali

    A Success Story of Property Tax Reform
    Revista Land Lines
    Setembro 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...

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