57 resultados ordenados por


  1. Could Land-Based Financing Help Create Fiscal Space for Investment by Brazil’s Municipalities?

    Documentos de Trabalho
    Outubro 2016
    David Michael Vetter and Marcia Vetter

    Within a framework of tight fiscal controls and fiscal discipline, could Brazil’s municipalities generate fiscal space for investment and provision of social needs by increased use of land-...

  2. TIF at a Turning Point

    Defining Debt Down
    Documentos de Trabalho
    Maio 2011

    Tax increment financing (TIF) is the most important fiscal instrument for local development initiatives in this country. However, in many cases its growth has been accompanied by “moral hazard...

  3. Betterment Levy in Colombia

    Relevance, Procedures, and Social Acceptability
    Revista Land Lines
    Abril 2011

    The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...

  4. Uso del impuesto a la propiedad para recuperar plusvalías

    Estudio de un caso práctico en Brasil
    Revista Land Lines
    Janeiro 1998

    Una versión más actualizada de este artículo está disponible como parte del capítulo 3 del libro Perspectivas urbanas: Temas críticos en políticas de suelo de América Latina. La inversión de fondos...

  5. Using the Property Tax for Value Capture

    A Case Study from Brazil
    Revista Land Lines
    Janeiro 1998

    Public investment in urban areas often results in increased land value that benefits only a small group of private owners. In a pioneering initiative, the city of Porto Alegre, Brazil, is using the...

  6. Evaluación de la contribución de valorización en Colombia

    Revista Land Lines
    Abril 2011

    La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras...

  7. Jacinto Bené Fício and the Property Tax

    Vídeos e Multimídia
    Julho 2017

    Co-produced by the Ministry of Cities, Brazil and the Lincoln Institute of Land Policy.


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