Banca de DEFESA: FABIO HENRIQUE FLORINDO AMANO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : FABIO HENRIQUE FLORINDO AMANO
DATE: 10/08/2021
TIME: 14:00
LOCAL: Google Meet
TITLE:

Taxation and Real Estate: an analysis for Brazilian urban agglomerations

KEY WORDS:

land tax; real estate; urban development.

PAGES: 56
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:

Given the growing demand for infrastructure and social services, resulting from the accelerated urbanization process, 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 20 cities in 4 urban agglomerations and 2 regional hubs in Brazil, in the Midwest, Northeast, Southeast and South regions: Brasília (DF), Salvador (BA), Belo Horizonte (MG), Vitória (ES), Cachoeiro de Itapemirim (ES) and Criciúma (SC). The results can help municipalities overcome part of the resistance of the construction sector and landowners to update the Generic Value Maps.

BANKING MEMBERS:
Presidente - 3086984 - RENAN PEREIRA ALMEIDA
Interno - 1396932 - GUSTAVO CARVALHO MOREIRA
Externo à Instituição - LUIZ ANDRÉS PAIXÃO
Externa à Instituição - ANA LUIZA NABUCO