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1. Jacinto Bené Fício e o Imposto Predial e Territorial Urbano—IPTU

   Outro
   Outubro 2012
   Edited by Claudia M. De Cesare and Eglaísa Micheline Pontes Cunha

   This illustrated booklet in Portuguese, developed by the Ministry of Cities of Brazil and the Lincoln Institute, provides a user-friendly representation of a Brazilian municipality’s experience...

2. Rethinking Property Tax Incentives for Business

   Informes sobre Políticas Fundiárias
   Junho 2012
   Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin

   State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness,...

3. Improving the Performance of the Property Tax in Latin America

   Informes sobre Políticas Fundiárias
   Junho 2012
   Cláudia M. De Cesare

   This report focuses on three areas of property tax reform in Latin America: fiscal policy, tax policies, and assessment practices and collection procedures. It also draws on an ongoing property tax...