This study has at its origin the land question in Paraguay, namely that land ownership is highly concentrated and has become a source of social conflict in the rural areas where one-half of the population lives. A central thesis of the study is that the existing patterns of land use and...

This study has at its origin the land question in Paraguay, namely that land ownership is highly concentrated and has become a source of social conflict in the rural areas where one-half of the population lives. A central thesis of the study is that the existing patterns of land use and...

This note provides an overview of the current property taxation system in the Punjab Province based on the premise that the property tax: 1) is essentially a fiscal tool; 2) is not an instrument of social redistribution; 3) system should be kept simple; and 4) is a technical instrument with...

Property taxation has a long tradition in Pakistan but the Urban Immovable Property Tax (UIPT) provides for only a small amount of revenues because of unclear local government fiscal incentives, an unreliable information base, a low level of motivation, expertise, and insufficient capacity in...

This knowledge note provides new evidence on property ownership and taxation patterns across genders in São Paulo (Brazil), the largest city in the Americas, with 12 million inhabitants. We exploit microdata on all commercial and residential properties to document the share of total property...

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...