The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...

Spanish Abstract: Desde los años ochenta era natural que se presentara una transformación significativa en las formas del mercado de los productos dada la apertura económica y comercial, sin embargo, es hasta la década de los noventa que realmente se vive el florecimiento de nuevas cadenas...

The objective of this study was to obtain an estimate for residential electricity demand in Minas Gerais in the period from 1970 to 2002. Specifically, the goal was to estimate price and income elasticities. After determining that the series under study were non-stationary, we chose to use the...

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...

Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden. However, official high-frequency aggregate data on these revenues are unavailable as of this moment. This paper develops a methodology for estimating them. Two procedures are...