Resumo

PENA-MEDINA, Sergio. Property tax in Ciudad Juarez from an equity perspective. Econ. soc. territ [online]. 2016, vol.16, n.51, pp.519-542. ISSN 2448-6183.

Equity in the property tax system is a relevant topic that is discussed in this article. There is a difference between vertical and horizontal equity. Vertical equity points toward aspects of progressive taxation; that is, properties with a higher value should pay a higher rate than lower valued properties. Horizontal equity points towards a valuation issue; meaning that properties that are comparable should pay the same tax rate. The objective of the article is to test the hypothesis of a regressive property tax system. I argue that a regressive property tax system is unfair because higher valued properties pay a lower rate than less valued properties. The results in the research undertaken in Ciudad Juarez support the hypothesis of a regressive property tax system; thus it is important to reflect in regards to the cadastral system structure.

Palavras-chave : property tax; regressive tax; equity.