Globalization and regional economic integration have increased factor mobility and have reduced commercial barriers among countries. In this context, tax competition among national (subnational) governments to attract factors of production and consumers to their respective jurisdictions became...

Brazil has constitutionally adopted a National Health System (SUS) since 1988. SUS is designed so that central government, states and municipalities together offer public, free for all, full health coverage. The complexity and territorial arrangement of SUS have been developed in such a way that...

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...

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...