Tasa efectiva del impuesto a la propiedad inmueble en Puerto Rico: análisis de caso de la implementación del impuesto predial en el municipio de Guaynabo

While trivial to the central government, property tax collections are the main source of revenues for municipalities in Puerto Rico, and almost every other country in the American continent. This paper empirically analyses the effective property tax rate in Puerto Rico intending to establish its imp...