Banca de QUALIFICAÇÃO: FABIO HENRIQUE FLORINDO AMANO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : FABIO HENRIQUE FLORINDO AMANO
DATE: 15/04/2021
TIME: 16:30
LOCAL: Google Meet
TITLE:

Taxation and Real Estate: an analysis for Brazilian urban agglomerations

KEY WORDS:

land tax; real estate; urban development.

PAGES: 38
BIG AREA: Ciências Sociais Aplicadas
AREA: Planejamento Urbano e Regional
SUBÁREA: Métodos e Técnicas do Planejamento Urbano e Regional
SPECIALTY: Técnicas de Análise e Avaliação Urbana e Regional
SUMMARY:

In the global context of fiscal austerity and the effects of the pandemic, which profoundly restricts local public finances, the debate between land taxation and property prices is crucial to investigate possibilities of revenue recovery for the local government. Starting from the rescue of the causal relationship between taxes on urban land and the sale price of real estate, this work brings an empirical approach to investigate this relationship. Specifically, econometric techniques will be used to investigate the hypothesis that land taxation is not associated with higher property values - as has been pointed out by the theoretical literature on this topic, but without robust evidence to date. To this end, 2019 data from the Netimóveis Network is used, one of the largest real estate brokers in the country, covering 12 Brazilian cities from 3 urban agglomerations and a regional pole, from the Southeast and Midwest regions: Brasília (DF) Belo Horizonte (MG), Vitória (ES) and Cachoeiro de Itapemirim (ES). The results can help municipalities overcome part of the resistance of the construction sector and landowners to update the Land  Taxes Bases.

BANKING MEMBERS:
Interno - 685.053.106-91 - FERNANDO SALGUEIRO PEROBELLI - UFJF
Externo à Instituição - PEDRO VASCONCELOS MAIA DO AMARAL - UFMG