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Impuesto a la tierra

A tax on the amount of land owned.

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Documentos de política y resúmenes
Diciembre 2012
Belarús

In course of the research there were considered the problems of the land taxation. Special role of land tax in the system of rationalization of land use was revealed. The experiences of different countries about land taxes were analyzed.

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Artículos de revistas y libros
Informes e investigaciones
Julio 2012
Kenya

The acquisition of land by foreigners in developing countries has emerged as a key mechanism for foreign direct investment (FDI). FDI is defined by the Organization for Economic Cooperation and Development (OECD) as the category of international investment that reflects the objective of a resident entity in one economy to obtain a lasting interest in an enterprise resident in another economy.

Junio 2012
Tanzania

The 2005 Tanzania poverty and social impact analysis (PSIA) on local government tax reform was designed to examine the intended and unintended consequences on poverty reduction and growth in Tanzania of the tax reforms implemented in June 2003 and 2004.

Junio 2012
Pakistán

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 strong financial, institutional, and political connotations.

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Informes e investigaciones
Mayo 2012
Kenya

Fiscal instruments are tools that governments use to manage revenue and expenditure and therefore influence the growth (or stability) of the various sectors of the economy. Government revenue is derived primarily through taxation. In Kenya, land taxation has contributed less than 1% of government revenue for the past three years. The Sessional Paper No.

Informes e investigaciones
Documentos de política y resúmenes
Diciembre 2011

Taxes are the price you pay for civilization. Taxes provide government revenues, and those who pay them have a stake in the system and in how government spends its money. Taxes are lifeblood of a stable and prosperous society. In the wake of the global economic downturn levying tax in even more difficult.

Documentos de conferencias e informes
Diciembre 2011
Letonia
Lituania

There are three main real property taxes in Lithuania and all of them are applied to different persons and are calculated using different methodology. The revenue from real property taxes in different countries varies from 0.1% to 3% of GDP but in Lithuania it is even less than 0.1%. This revenue is allocated to municipal budget.

Documentos de conferencias e informes
Diciembre 2011
Letonia

Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land.

Informes e investigaciones
Recursos y herramientas de capacitación
Septiembre 2011
Viet Nam
Asia oriental
Oceanía

In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate into the world economy are among the key drivers of this achievement. The reform of tax policy and administration has been a vital part of this transition.

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