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1. Who Pays the Property Tax?

   Revista Land Lines
   Abril 2006
   George Zodrow

   A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its...

2. Property Taxation and Informality

   Challenges for Latin America
   Revista Land Lines
   Julho 2006
   Martim O. Smolka and Claudia M. De Cesare

   When focusing on property tax performance, the major cause of concern is not so much informality itself, but the way public officials treat informality and how they administer a property tax system.