The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará

This article studies the use of progressive tax rates in time for the real estate tax as a tool for urban policy. Initially, talks about the constitutional design of the tax, emphasizing his prediction of performance in the urban policy. Then, taking as an example the law of the municipality of Sob...

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Bibliographic Details
Main Authors: Carlos Araújo Leonetti, David Gomes Pontes
Format: Article
Language:Spanish
Published: Conselho Nacional de Pesquisa e Pós-Graduação em Direito 2016-12-01
Series:Conpedi Law Review
Subjects:
Online Access:http://portaltutor.com/index.php/conpedireview/article/view/377