This article will discuss property taxation in the Municipality of São Paulo using the same approach as for Rio de Janeiro in Carvalho Jr. (2013). The municipality’s property tax performance and the 2009 property tax reform will be described and empirically assessed with a focus on the main elements of the system’s administration.
Property tax administration
Carvalho, P. H. (2014). Property tax performance in Sao Paulo. Journal of Property Tax Assessment & Administration, 11(2), 63-89. Retrieved from https://researchexchange.iaao.org/jptaa/vol11/iss2/2