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Property Tax (De Cesare)

Improving the performance of the property tax in Latin America by Claudia M. De Cesare published by Lincoln Institute of Land Policy. “The challenges of establishing successful and sustainable property tax in Latin American countries are numerous and varied, yet many jurisdictions are implementing viable reforms…Better tax administration thus requires increased efforts to design cadastres for sustainability and the application of more flexible cadastral and valuation approaches to improve the accuracy and uniformity of valuations.”

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