2020
DOI: 10.1590/2175-3369.012.e20190208
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Imposto Predial e Territorial Urbano: tratando espacialmente desafios econômicos, sociais e políticos

Abstract: Resumo Esta pesquisa se insere no contexto da desigualdade urbana, que se revela, em parte, pela concentração da oferta de bens-serviços públicos em áreas mais favorecidas em detrimento de áreas menos favorecidas. Além de trazer evidências empíricas que confirmam esse entendimento, exploram-se alternativas para aumentar a progressividade dos tributos. Busca-se, assim, atribuir um imposto maior àqueles que se beneficiam mais da valorização imobiliária e do bem-estar produzido por tais bens e serviços. Logo, o o… Show more

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Cited by 4 publications
(3 citation statements)
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“…However, when limiting themselves to aggregating the variables in a CI, these methods disregard the effects that the variables and dimensions of the phenomenon have on each other. For example, they disregard that the income variable influences the infant mortality rate [46] or that the dimension of the housing conditions of families is influenced by the socioeconomic dimension [3].…”
Section: Composite Indicatorsmentioning
confidence: 99%
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“…However, when limiting themselves to aggregating the variables in a CI, these methods disregard the effects that the variables and dimensions of the phenomenon have on each other. For example, they disregard that the income variable influences the infant mortality rate [46] or that the dimension of the housing conditions of families is influenced by the socioeconomic dimension [3].…”
Section: Composite Indicatorsmentioning
confidence: 99%
“…The variables were selected based on their theoretical and methodological relevance. From the theoretical perspective, Arretche's work [65] shows that inequality in Brazil over the past 50 years is related to characteristics of the population (e.g., social origin, family status, race, sex, and education), the provision of public goods and services to households (e.g., garbage collection, energy networks, treated water and sewage [3,66]), and the households' conditions (e.g., density of the household and existence of a bathroom). Among the countless variables associated with the study of social inequalities, income remains the most important [67,68].…”
Section: Latent and Observed Variables Of S-iiimentioning
confidence: 99%
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