Taxes on real estate property have been identified as a source of income whose potential is currently underused by many countries. Indonesia has recently decentralised the property tax to the local level, but has this led to a better use of the tax potential from this source? A look at revenue...

El tema de la descentralizacion del estado, tan en boga en Latinoamerica, se ha tendido a enfocar, fundamentalmente, en sus dimensiones economicas y administrativas, ignorando en gran medida sus aspectos politicos, es decir, las condiciones especificas que caracterizan a las sociedades...