This paper seeks to analyze the tax revenue level and the equity of the Brazilian real estate tax (IPTU) in the city of Rio de Janeiro, showing the main factors for its performance. The first two chapters confirm, based on theory, the necessity of progressiveness in the IPTU taxation system, and...

The Single Registry for Social Programs of the Federal Government (Cadastro Único) was created in December 2001 and has become a central instrument of public policy, first for the Bolsa Família Program (PBF) and later serving to articulate and integrate numerous other actions, both federal and...