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Land Lines, May 1999
Revista Land LinesMaio 1999Edited by Ann LeRoyerThis 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...
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Local Property Taxation
An AssessmentRevista Land LinesMaio 1999Wallace E. OatesThe 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...
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Implementing Property Taxation in Bosnia and Herzegovina
Revista Land LinesNovembro 1999C. Kurt Zorn, Jean Tesche, and Gary CorniaThe state of Bosnia and Herzegovina continues its long process of reconstruction and reconciliation, four years after the November 1995 signing of the Dayton Peace Accords, which marked the end of a...