Property Tax: a critical reflection on the cases of the Municipality of São Paulo and the City of New York

Luís Maurício Martins Borges About the author


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.

Politics; Public; Supervisor; Urban; Real estate; Property; Income

Associação Nacional de Pós-graduação e Pesquisa em Planejamento Urbano e Regional - ANPUR FAU Cidade Universitária, Rua do Lago, 876, CEP: 05508-080, São Paulo, SP - Brasil, Tel: (31) 3409-7157 - São Paulo - SP - Brazil