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...

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes should primarily serve as an effective source of self-government revenues. Therefore, it is extremely important to identify and comprehend the motives and behaviors of...

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...