Jr, Pedro Humberto Bruno de Carvalho - Instituto de Pesquisa Econômica Aplicada (IPEA), … - 2015
The paper seeks to analyze the distribution of real estate assets among Brazilian families and Imposto Predial e Territorial Urbano (IPTU) – property tax – their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself,...