The Urban Building and Land Tax (property tax) and the issue of progressive rates

Abstract

Presents general considerations about the tax incidence rule motherboard Urban Building and Land Tax. Studies the concept of progressivity in property tax and its foundations. Establishes relationship between the progressive tax rates with tax and extrafiscal purposes and constitutional principles. Exposes the doctrinal and jurisprudential positions on the possibility of coexistence of tax and extrafiscal progressive rates. It concludes with the adoption of progressive tax with tax and extrafiscal scope, as effective instrument of tax justice.