Property tax reform in developing and transition countries prepared by Roy Bahl published by USAID (12/2009). “The property tax is one of those good ideas that has not yet caught on. It has great revenue pontential, its burden rests with middle and upper income families, and it distorts business and consumer economic decisions less than do other taxes. It is a mainstay of the local government finance system in many countries – central governments usually do not want to bother with it – and it could be an important part of a national fiscal decentralization strategy.”
Verificar em: http://1.usa.gov/1iRigVr
