This Spanish-language book consolidates studies by the Lincoln Institute of Land Policy representing a decade's worth of research, from 2005 to 2014. The data, which include particularities regarding fiscal and tax management decisions in more than 200 jurisdictions, enabled the Lincoln Institute to study themes such as legal provisions, administrative practices and procedures, and global and intermediary performance indicators. Chapters analyze the compiled data; discuss tax performance; and outline the advances, lessons, and legal, juridical, and technical obstacles confronted by jurisdictions in nine countries: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Peru, and Uruguay.