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Protestas fiscales en Colombia, 2011–2015
Documentos de TrabalhoAbril 2019Olga Lucía Zapata Cortés and Marco Fidel Agudelo CanoEntre 2011 y 2015 se protestó en Colombia a causa del incremento del impuesto predial, el cobro de la contribución por valorización para la financiación de obras pú...
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Nationwide Mass Appraisal Modeling in China
Feasibility Analysis for Scalability Given Ad Valorem Property Tax ReformDocumentos de TrabalhoAbril 2019Peadar Davis, Michael McCord, Paul Bidanset, and Margie CusackSince 2003, the Chinese government has considered introducing an annual property tax, and while it selected six pilot cities for experimenting with the viability of a mass appraisal system rollout,...
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Finanzas municipales en México
Por qué unos municipios recaudan más y gastan mejorDocumentos de TrabalhoMaio 2019Mónica Unda Gutiérrez, with collaboration from Humberto Morones HernándezEl municipio promedio en México se ha hecho más dependiente de las transferencias fiscales y no ha aumentado sus niveles de inversión. Sin embargo, la imagen agregada disfraza la...
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Residential Property Taxation in New York City
Documentos de TrabalhoAbril 2019Moses GatesThis working paper sets forth the recent history and current structure of New York City’s residential property tax system, as well as large-scale inequities, possible points of needed reform,...
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Land Conversion and Misallocation Across Cities in China
Documentos de TrabalhoJunho 2019Shihe Fu, Xiaocong Xu, and Junfu ZhangThe Chinese government has been using quotas to control the amount of farmland that can be converted for urban uses in different cities every year. Using a sample of more than 1.5 million land-lease...
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Designing Land Value Capture Tools in the Context of Complex Tenurial and Deficient Land Use Regulatory Regimes in Accra, Ghana
Documentos de TrabalhoMarço 2019Samuel Banleman BiitirRapid urbanization has increased the demand for urban infrastructure services. Municipalities have attempted to finance infrastructure services with value capture instruments. The paper highlights...
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The Tax Autonomy of Local Governments in the United States
Documentos de TrabalhoJaneiro 2019Andrew ReschovskyStatistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...