Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...

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...

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...

Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden. However, official high-frequency aggregate data on these revenues are unavailable as of this moment. This paper develops a methodology for estimating them. Two procedures are...

The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...

This Discussion Paper aims to contextualize the process of construction of the National Urban Development Policy (Política Nacional de Desenvolvimento Urbano - PNDU), as well as to produce and systematize reference material for its formulation, implementation and monitoring. The temporal and...

This paper discusses the use of urban policy instruments in Brazil, brought by the City Statute (CS) a federal law passed in 2001 ("Estatuto da Cidade" in Portuguese), as a tool of analysis of municipal master plans (MP). The main argument of this research is that the municipal urban policy...

The article aims to discuss needs and opportunities for the accomplishment of the task of coordinating productive policies in the territory. It seeks to dialogue directly with national concerns for equitable territorial development and, thus, with the National Policy for Regional Development...

This paper aims to evaluate empirically the economic effects of loans from Constitutional Financial Funds to the National Program for Strengthening Family Agriculture (Pronaf) in the municipalities of their respective regions. In addition to the data of those loans for the period 2012-2016, we...