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1. Implementing Property Taxation in Bosnia and Herzegovina

   Land Lines Magazine
   November 1999
   C. Kurt Zorn, Jean Tesche, and Gary Cornia

   The 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...

2. Challenges to Property Tax Administration in Porto Alegre, Brazil

   Land Lines Magazine
   September 1999
   Claudia M. De Cesare

   The property tax in Brazil is an annual tax on urban land and buildings administered at the local government level. The tax base is derived from market value and is standardized across different...

3. Desafíos que confronta el sistema fiscal sobre la propiedad inmobiliaria en Porto Alegre, Brasil

   Land Lines Magazine
   September 1999
   Claudia M. De Cesare

   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. El impuesto brasileño a...

4. Local Property Taxation

   An Assessment
   Land Lines Magazine
   May 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...

5. Municipal Taxation in San Salvador

   Land Lines Magazine
   May 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...

6. Taxes on Land and Buildings

   Case Studies of Transitional Economies
   Land Lines Magazine
   May 1999
   Jane H. Malme

   The introduction of property taxation in transitional economies offers a unique perspective from which to study fiscal and governmental decentralization, land privatization and market development....

7. Land Lines, May 1999

   Land Lines Magazine
   May 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...

8. Tributación municipal en San Salvador

   Land Lines Magazine
   May 1999
   Patricia Fuentes and Mario Lungo

   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 demanda por servicios...

9. Introducing Value-based Property Taxation in Poland

   Land Lines Magazine
   March 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...

10. Land Lines, March 1999

    Land Lines Magazine
    March 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...