| # | Concept | Culture | Statement | Freq. |
|---|---|---|---|---|
| 1 | property taxes | Argentina | Property taxes may not fully cover the costs of local government services, leading to other revenue sources being relied upon. | 1 |
| 2 | property taxes | Brazil | Property taxes are often not rigorously enforced, leading to a lower compliance rate and a smaller contribution to government revenue. | 1 |