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...

This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...

The growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where 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...

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 growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...

This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...

The study presents a macro-finance model to analyze the impacts of a fiscal policy shock in the Brazilian term structure of interest rate in the period 1999-2010. Fiscal policy explains a higher proportion of the long-term interest rate variance (25% of the five years rate) comparing to the...

Basic sanitation services have been undergoing substantial institutional change since the adoption of the new Brazilian National Sanitation Law, in 2007 (Federal Statute n. 11.445/2007, hereinafter LNSB [Lei Nacional de Saneamento Básico]), both as an industrial chain for the provision of...