Tributação e dinâmica imobiliária: uma análise comparativa para seis aglomerações brasileiras

Fábio Henrique Florindo Amano; Renan Pereira Almeida

doi:10.1590/0103-6351/7437

This preprint has been published elsewhere.
DOI of the published preprint https://doi.org/10.1590/0103-6351/7437

Preprint / Version 1

Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations

##article.authors##

Fábio Henrique Florindo Amano Federal University of São João del-Rei https://orcid.org/0000-0002-5549-6424
Renan Pereira Almeida Federal University of São João del-Rei https://orcid.org/0000-0003-1741-7665

DOI:

https://doi.org/10.1590/0103-6351/7437

Keywords:

land taxation, real state, urban development, hierarchical model

Abstract

Given the growing demand for infrastructure and social services, and the context of fiscal austerity that is still present in Brazil, the debate between land taxation and real estate prices is crucial to investigate possibilities of revenue recovery for the local government. Drawing from the causal relationship between urban land taxes and the sale price of real estate, this work investigates this relationship in 20 municipalities in the agglomerations of Belo Horizonte (MG), Brasília (DF), Salvador (BA), Vitória (ES), Cachoeiro de Itapemirim (ES) and Criciúma (SC) from econometric estimations using advertising data. The results support the hypothesis that higher IPTU levels are not associated with higher levels of home sales prices. In addition, much of the price variability was explained by variables at the municipality and agglomeration levels.

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Posted

06/30/2023

How to Cite

Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations. (2023). In SciELO Preprints. https://doi.org/10.1590/0103-6351/7437