Land Reform in Developing Countries: Property Rights and Property Wrongs, por Michael Lipton, Londres: Routledge, 2009

Reseña

Possession and Immoveable Property: The History of Two Connected Concepts

Possession and property are two different sides of the same coin. The two institutions have the same axis: the benefit, mainly economic, of a good. In countries like Colombia and Peru, important reforms have been introduced whose main effect has been the following one: the approach to these two institutions. In this article we will speak of these two institutions, today more than ever, connected.

Is [Rural] Property Tax Relevant?

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.