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- Title
Um modelo de otimização para alíquotas do IPTU socialmente mais justas.
- Authors
Sá, José Delfino; Cavalcante, Carlos Arthur Mattos Teixeira; de Araújo Kalid, Ricardo; de Araújo Malveira, Ulisses
- Abstract
This article presents a nonlinear mathematical optimization model that determines new rates for the Urban Property Tax (IPTU) on the residential apartments in the city of Salvador (BA). It considers the progressive increase in rates, the market values of properties, the taxpayers' average incomes, and the usual methodologies of the tax system. The results obtained in applying this model demonstrate that is possible to set tax rates in an objective and equitable manner in all kinds of urban property.
- Subjects
SALVADOR (Brazil); BRAZIL; MATHEMATICAL optimization; PROPERTY tax; PUBLIC finance; LAND value taxation; NONLINEAR programming
- Publication
RAP: Revista Brasileira de Administração Pública, 2013, Vol 47, Issue 1, p105
- ISSN
0034-7612
- Publication type
Article
- DOI
10.1590/s0034-76122013000100005