Property Tax Performance (Carvalho Jr.)

Property tax performance in Rio de Janeiro by Pedro H. B. Carvalho Jr. published by Journal of Property Tax Assessment & Administration. “This article offers a different approach from previous case studies in Brazil in that it further focuses on the tax administratioon as well as the relevance of tax relief policies. In addition, a reviewed model of ratios is estimated to evaluate property tax performance and to indicate the main elements in a tax a reform…”

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