Improving the performance of the property tax in Latin America by Claudia M. De Cesare published by Lincoln Institute of Land Policy. “…While there is great diversity in property tax administration among Latin American countries, most have a poor performance record in terms of efficient tax collection. Even though aggregate revenue figures are low, many jurisdictions have embarked on successful property tax reform with tangible benefits for financing urban development and enhancing the sustainability of local governments. These cases demonstrate that there is ample room for improvement through out the region.”
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