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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, 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...

4. 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...

5. 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...

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. 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...

8. Myths and Realities of Public Land Leasing

   Canberra and Hong Kong
   Revista Land Lines
   Março 1999
   By Yu-Hung Hong

   Many scholars and analysts have suggested that public leasehold systems could allow governments to benefit from a share of future increased land value. Some have even argued that other policy...