Abstract
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.References
Allen, Marcus y William Dare (2002), “Identifying determinants of horizontal property tax inequity: evidence from Florida”, Journal of Real Estate Research, 24 (2), American Real Estate Society, Clemson, pp. 153-164.
Allen, Marcus (2003), “Measuring vertical tax propert inequity in multifamily property markets”, Journal of Real Estate Research, 25 (2), American Real Estate Society, Clemson, pp. 171-184.
Banobras (Banco Nacional de Obras y Servicios Públicos) (2013), “Programa de Modernización Catastral”, Banobras, México, , 25 de agosto de 2013.
Bell, Earl (1984), “Administrative inequity and property assessment: the case of traditional approach”, Property Tax Journal, 3 (2), Lincoln Institute of Land Policy, Cambridge-Massachusetts, pp. 123-131.
Cheng, Pao Lun (1974), “Property taxation, assessment performance, and its measurement”, Public Finance, 29 (3), Foundation Journal Public Finance, The Hague, Netherlands, pp. 268-84.
Clapp, John (1990), “A new test for equitable real estate tax assessment”, Journal of Real Estate Finance and Economics, 3 (9), SpringerVerlag GmbH, Heidelberg, pp. 233-49.
Colmenares-Páramo, David (2005), “Equidad y responsabilidad fiscal, La experiencia mexicana”, Economía UNAM, 2 (4), Universidad Nacional Autónoma de México, México, pp. 40-69.
Fitch-Osuna, Jesús Manuel (2010), Emulación del valor inmobiliario y dinámica territorial, Universidad Autónoma de Nuevo León-UPC, Monterrey.
Fuentes-Flores, César Mario (2001), “Los cambios en la estructura intraurbana de Ciudad Juárez, Chihuahua: de monocéntrico a multicéntrica”, Frontera Norte, 13 (25), El Colegio de la Frontera Norte, Tijuana, pp. 95-118.
Gobierno del Estado de Chihuahua (2008), “Reforma a la ley de catastro 1995”, Gobierno del Estado de Chihuahua, Chihuahua.
Holcombe, Randall (1983), Public finance and the political process, Southern Illinois University Press, Carbondale.
IAAO (International Association of Assessing Officers) (1996), Property assessment valuation, IAAO, Chicago.
Kochin, Levis y Richard W. Parks (1982), “Vertical equity in real estate assessment: a fair appraisal”, Economic Inquiry, 20 (4), Wesley W. Wilson-University of Oregon, Eugene-Oregon, pp. 511-531.
Levy, John (1995), Essential microeconomics for public policy analysis, Praeger, Wesport-Connecticut.
Paglin, Morton y Michel Fogarty (1972), “Equity and the property tax: a new conceptual performance focus”, National Tax Journal, 25 (4), National Tax Association, Houston, pp. 557-565.
Parker, David, Tony Lockwood y Wayne Marano (2011), “Mass appraisal certification standards-the spatial dimension”, 17th Pacific rim real estate society conference, 16-19 January 2011, Gold Coast, Australia, pp. 1-17, <http://www.prres.net/papers/Lockwood_Mass_ Appraisal_Certification_Standards.pdf>, 13 de agosto de 2013.
Peña, Sergio, Cesar M. Fuentes, Luis Cervera y Vladimir Hernández (2012), “Planning support systems: a computer-assisted mass appraisal (CAMA) system for Ciudad Juárez, México”, Journal of Property Tax Assessment & Administration, 9 (4), International Association of Assessing Officers and the International Property Tax Institute, Kansas, pp. 25-40.
Perló-Cohen, Manuel y Zamorano-Ruiz, Luis (1999), “Reform of the real estate tax system in Mexicali: 1989-1998”, working paper, Lincoln Institute of Land Policy.
Santana-Loza, Salvador (2006), “El impuesto predial y el catastro en México”, en Compilación de conferencias en seminarios internacionales indetec 2002-2005, Indetec, México, pp. 203-218.
Sirmans, Stacy, Barry Diskin y Swint Friday (1995), “Vertical inequity in the taxation of real property”, National Tax Journal, 48 (1), National Tax Association, Houston, pp. 71-84.
Slack, Enid (2013), “The politics of the property Tax”, en William J. McCluskey, Gary C. Cornia y Lawrence C. Walter (eds.), A primer on property tax: administration and policy, Wiley-Blackwell, Ames, pp. 69-88.
Smith de, Michel, Michel Goodchild, Paul Longley (2007), Geospatial analysis: a comprehensive guide to principles, techniques and software tools, Troubador Publishing Ltd, Leicester.
Smolka, Martim y Fernanda Furtado (2001), “Ensayo introductorio: recuperación de plusvalías en Latinoamérica: ¿bravura o bravata?”, en Recuperación de plusvalías en América Latina: alternativas para el desarrollo urbano, Eurelibros-Instituto de PosGrado e Investigación-Pontifícia Universidad Católica de Chile-Lincoln Institute, Santiago, pp. XIII-XLI.
Sunderman, Mark, John Birch, Roger Cannaday y Thomas Hamilton (1990), “Testing for vertical inequity in property tax systems”, Journal of Real Estate Research, 5 (3), American Real Estate Society, Clemson, pp. 319-334.
