IPTU no Brasil: Progressividade, Arrecadação e Aspectos Extra-Fiscais

This paper intends to analyze the fiscal, distributive and extra-fiscal aspects of the Brazilian Real State Tax. The paper shows that the collection level of this tax in Brazil (1,21% of the GDP in 2002) is lower than in most developed countries (between 1,5% and 4,5% of theirs GDP) and that the poorest taxpayer loose a bigger portion of their income with this tax than the richest ones. The analysis of 16 Brazilians cities showed that the implementation of progressive taxes improved the distributive aspect of the tax. The existing official information about the real states is generally outdated and the system of evaluations is regressive and made with poor technique. The paper also estimated that only 60% of urban real states in Brazil are registered. The econometric model pointed out that the variables: municipal per capita yield, level of urbanization, per capita spend in habitation and urbanization and localization of the city have a positive effect in the collection level and, on the other hand, the level of per capita government transfer has negative impact.