Recuperação de mais-valias fundiárias urbanas em Natal: estudo sobre a valorização do solo e os efeitos dos investimentos pré/pós copa do mundo 2014

Abstract

Public investments in the city create urban features that add value to certain locations but not to others. This is a plus value collectively generated in the long run, in the production of urban space, not by specific individuals. Thus, it is only fair that individuals who benefit from this process have to pay back and contribute towards investments to develop less favoured, and poorer areas. This dissertation sought to identify the most valued areas in Natal, Brazil, using three data sets related to taxation on land transactions, property and use (IPTU, ITIV and OODC). The amount of taxes collected is seen in confrontation with structural developments and investments in new public equipments and services in the city. The idea is to evaluate if the taxation system has served as a means of income redistribution.