The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...

Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...

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...