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

Detalhes bibliográficos
Autor(a) principal: Amano, Fábio Henrique Florindo
Data de Publicação: 2023
Outros Autores: Almeida, Renan Pereira
Tipo de documento: preprint
Idioma: por
Título da fonte: SciELO Preprints
Texto Completo: https://preprints.scielo.org/index.php/scielo/preprint/view/6345
Resumo: 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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spelling Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerationsTributação e dinâmica imobiliária: uma análise comparativa para seis aglomerações brasileirastributação da terradinâmica imobiliáriadesenvolvimento urbanomodelo hierárquicoland taxationreal stateurban developmenthierarchical modelGiven 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.Dada a crescente demanda por infraestrutura e serviços sociais, e o contexto de austeridade fiscal ainda presente no Brasil, o debate entre tributação fundiária e preço dos imóveis é crucial para investigar possibilidades de recuperação de receitas para o setor público local. Partindo do resgate da relação teórica entre tributos sobre o solo urbano e preço de venda dos imóveis, a qual supõe que esses tributos não são repassados para o preço dos imóveis, este artigo investiga essa relação em 20 municípios das aglomerações de Belo Horizonte (MG), Brasília (DF), Salvador (BA), Vitória (ES), Cachoeiro de Itapemirim (ES) e Criciúma (SC), a partir de análises econométricas usando dados de anúncios. Os resultados corroboram a hipótese de que níveis mais altos de IPTU não estão associados a níveis mais altos de preços de vendas de imóveis. Ademais, boa parte da variabilidade dos preços imobiliários foi explicada por aspectos relacionados ao nível do município e da aglomeração.SciELO PreprintsSciELO PreprintsSciELO Preprints2023-06-30info:eu-repo/semantics/preprintinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://preprints.scielo.org/index.php/scielo/preprint/view/634510.1590/0103-6351/7437porhttps://preprints.scielo.org/index.php/scielo/article/view/6345/12114Copyright (c) 2023 Fábio Henrique Florindo Amano, Renan Pereira Almeidahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAmano, Fábio Henrique FlorindoAlmeida, Renan Pereirareponame:SciELO Preprintsinstname:Scientific Electronic Library Online (SCIELO)instacron:SCI2023-06-29T23:23:01Zoai:ops.preprints.scielo.org:preprint/6345Servidor de preprintshttps://preprints.scielo.org/index.php/scieloONGhttps://preprints.scielo.org/index.php/scielo/oaiscielo.submission@scielo.orgopendoar:2023-06-29T23:23:01SciELO Preprints - Scientific Electronic Library Online (SCIELO)false
dc.title.none.fl_str_mv Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
Tributação e dinâmica imobiliária: uma análise comparativa para seis aglomerações brasileiras
title Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
spellingShingle Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
Amano, Fábio Henrique Florindo
tributação da terra
dinâmica imobiliária
desenvolvimento urbano
modelo hierárquico
land taxation
real state
urban development
hierarchical model
title_short Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
title_full Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
title_fullStr Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
title_full_unstemmed Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
title_sort Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
author Amano, Fábio Henrique Florindo
author_facet Amano, Fábio Henrique Florindo
Almeida, Renan Pereira
author_role author
author2 Almeida, Renan Pereira
author2_role author
dc.contributor.author.fl_str_mv Amano, Fábio Henrique Florindo
Almeida, Renan Pereira
dc.subject.por.fl_str_mv tributação da terra
dinâmica imobiliária
desenvolvimento urbano
modelo hierárquico
land taxation
real state
urban development
hierarchical model
topic tributação da terra
dinâmica imobiliária
desenvolvimento urbano
modelo hierárquico
land taxation
real state
urban development
hierarchical model
description 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.
publishDate 2023
dc.date.none.fl_str_mv 2023-06-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/preprint
info:eu-repo/semantics/publishedVersion
format preprint
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://preprints.scielo.org/index.php/scielo/preprint/view/6345
10.1590/0103-6351/7437
url https://preprints.scielo.org/index.php/scielo/preprint/view/6345
identifier_str_mv 10.1590/0103-6351/7437
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://preprints.scielo.org/index.php/scielo/article/view/6345/12114
dc.rights.driver.fl_str_mv Copyright (c) 2023 Fábio Henrique Florindo Amano, Renan Pereira Almeida
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Fábio Henrique Florindo Amano, Renan Pereira Almeida
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv SciELO Preprints
SciELO Preprints
SciELO Preprints
publisher.none.fl_str_mv SciELO Preprints
SciELO Preprints
SciELO Preprints
dc.source.none.fl_str_mv reponame:SciELO Preprints
instname:Scientific Electronic Library Online (SCIELO)
instacron:SCI
instname_str Scientific Electronic Library Online (SCIELO)
instacron_str SCI
institution SCI
reponame_str SciELO Preprints
collection SciELO Preprints
repository.name.fl_str_mv SciELO Preprints - Scientific Electronic Library Online (SCIELO)
repository.mail.fl_str_mv scielo.submission@scielo.org
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