Property Tax: a critical reflection on the cases of the Municipality of São Paulo and the City of New York
DOI:
https://doi.org/10.22296/2317-1529.2018v20n3p570Keywords:
Politics, Public, Supervisor, Urban, Real estate, Property, IncomeAbstract
The central question of this investigation is to perceive the different forms, relationships
and systems of tax on the ownership of the urban land and the repercussions on the political, economic and
social organization of the Municipality of São Paulo (MSP) and of the City of New York (NYC) between
2000 and 2015. From the specificities of implementing fiscal policy, it is possible to observe the spaces,
organizations, coalitions and interests that arise from the configuration of political and real estate dynamics.
Thus, we consider some of the institutions, strategies and movements that are interested in the production and
use of real estate (housing, right to income and wealth valorization), within the context of public, fiscal and
urban policies for cities. The research reflects on some of the determinants of the fiscal differences between the
taxation on land ownership, with regard to the relationship patterns between the agents and institutions that
establish the specific dynamics of production, use and appropriation of social space.
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