Taxation and real estate dynamics: a comparative analysis for six Brazilian agglomerations
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
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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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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1797047811904110592 |