Land Lines May 1999

Local Property Taxation

An Assessment

Wallace E. Oates, May 1, 1999

Taxes on Land and Buildings

Case Studies of Transitional Economies

Jane H. Malme, May 1, 1999

Municipal Taxation in San Salvador

Patricia Fuentes and Mario Lungo, May 1, 1999

This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building taxes in transitional-economy nations; and strengths and criticisms of local property taxation in the U.S.

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