Abstract: Material waste has been recognized as a major problem in the construction industry that... more Abstract: Material waste has been recognized as a major problem in the construction industry that has important implications both for the efficiency industry and for the environmental impact of construction projects. Moreover, waste measurement plays an important role in the management of production systems since it is an effective way to assess their performance, allowing areas of potential improvement to be pointed out. This paper describes the main results of two research studies carried out in Brazil that investigated the occurrence of material waste at 74 building sites located in different regions of that country. Some typical figures for the waste of some key construction materials are provided, and the main causes of waste in the sector are discussed. The results indicate that the waste of materials in the Brazilian building industry is fairly high and that a large variability in waste incidence is found across different projects. Most of this waste can be avoided by impleme...
Property taxes are one of the most popular options to fund local services. Property taxes are ado... more Property taxes are one of the most popular options to fund local services. Property taxes are adopted by 17 out of the 22 countries that are members of the Organisation for Economic Co-operation and Development [OECD] and they are the most important source of local revenue in 9 of these countries (Kitchen 1992). According to the International Association of Assessing Officers [IAAO], property taxes exist in about 130 countries with varying importance (IAAO 1990).
El presente estudio consiste en un informe preliminar sobre la aplicacion de impuestos al patrimo... more El presente estudio consiste en un informe preliminar sobre la aplicacion de impuestos al patrimonio en America Latina, donde se considera cuestiones institucionales, administrativas y de politica fiscal.Esta clase de tributos abarca un gran numero de alternativas, siendo el impuesto inmobiliario la opcion adoptada por la casi totalidad de los paises latinoamericanos. A pesar de la diversidad de impuestos al patrimonio establecidos en la region, su desempeno como fuente de ingresos es marginal, representando en promedio 0,94% del PBI (4,94% de la carga tributaria);. En comparacion con los paises de la OECD, se puede senalar que ellos recaudan casi el doble en terminos de producto y existe una menor dispersion entre los paises.El estudio trata de comprender las diferencias entre los paises a traves del analisis de la relacion entre el desempeno del impuesto como fuente de ingresos y una serie de indicadores economicos y sociales. Se percibe que en America Latina la imposicion a los p...
Esta investigacion identifica los factores que determinan el desempeno del impuesto a la propieda... more Esta investigacion identifica los factores que determinan el desempeno del impuesto a la propiedad inmobiliaria en America Latina y estima su potencial recaudatorio. Durante la ultima decada, el nivel de recaudacion del impuesto se estanco y la region percibio en promedio cuatro veces menos que los paises de la Organizacion para la Cooperacion y el Desarrollo Economicos (OCDE). Este pobre desempeno se explica por las limitadas capacidades locales para la gestion del impuesto, principalmente de parte de las entidades subnacionales mas pequenas, los desincentivos al esfuerzo fiscal local prevalecientes en las estructuras de las finanzas intergubernamentales, y las dinamicas de economia politica local. Definir estrategias diferenciadas para la gestion catastral y de recaudacion del impuesto que reconozcan la amplia heterogeneidad entre municipalidades grandes y pequenas, brindar apoyo tecnico permanente, incorporar tecnologias modernas y capacitacion a los gobiernos locales, y disenar ...
Some well-known characteristics of property taxes are likely to contribute to their popularity in... more Some well-known characteristics of property taxes are likely to contribute to their popularity in integrating taxation systems. For instance, property taxes are considered easy to understand and enforce payment. They are cheap to collect and administer, difficult to evade, capable of producing a large and predictable yield, and easy to allocate to a particular local authority in terms of revenue. In addition, they represent a familiar concept to local administrators.
Based primarily on the ideas that Henry George exposed in his book, ‘Progress and Poverty’, publi... more Based primarily on the ideas that Henry George exposed in his book, ‘Progress and Poverty’, published in 1879, many economists advocate the introduction of a land value tax. Most of the empirical studies undertaken to date are concerned with the impact of either land value tax or graded systems on the construction activity. Despite the importance of those studies, there are other relevant issues to be examined, including the determination of the impact in the distribution of the tax burden produced by using land value as the tax base, the identification of winners and losers, the verification of the acceptability of the alternative and the existence of political will for its implementation. Focusing on residential property, the present research is concerned with providing empirical evidence about the feasibility of moving to a land value-based property tax system, using a database from the city of Porto Alegre, Brazil. Taking into account assessment issues, the research analyzes the...
Este artigo analisa a proposta de substituir o IPTU no Brasil por um imposto sobre o valor da ter... more Este artigo analisa a proposta de substituir o IPTU no Brasil por um imposto sobre o valor da terra desconsiderando as construções, constante no relatório da PEC 110/2019, cuja autoria é do Senador Roberto Rocha. A viabilidade da sua instituição é examinada considerando aspectos legais, questões relativas a sua implementação e benefícios potenciais. Com base em análises empíricas retratando a realidade brasileira, é demonstrada a desvinculação do imposto sobre o valor da terra com a capacidade contributiva, pois a carga tributária seria transferida para os imóveis de baixo valor, pequenos, padrão construtivo inferior e antigos. Seriam observadas iniquidades de caráter avaliatório e ausência de isonomia entre proprietários de bens de valor idêntico. A proposta resultaria em forte regressividade principalmente no caso de municípios altamente urbanizados e verticalizados. Além de manter a base de cálculo do IPTU inalterada, é também recomendado que os municípios continuem exercendo a p...
Abstract: Material waste has been recognized as a major problem in the construction industry that... more Abstract: Material waste has been recognized as a major problem in the construction industry that has important implications both for the efficiency industry and for the environmental impact of construction projects. Moreover, waste measurement plays an important role in the management of production systems since it is an effective way to assess their performance, allowing areas of potential improvement to be pointed out. This paper describes the main results of two research studies carried out in Brazil that investigated the occurrence of material waste at 74 building sites located in different regions of that country. Some typical figures for the waste of some key construction materials are provided, and the main causes of waste in the sector are discussed. The results indicate that the waste of materials in the Brazilian building industry is fairly high and that a large variability in waste incidence is found across different projects. Most of this waste can be avoided by impleme...
Property taxes are one of the most popular options to fund local services. Property taxes are ado... more Property taxes are one of the most popular options to fund local services. Property taxes are adopted by 17 out of the 22 countries that are members of the Organisation for Economic Co-operation and Development [OECD] and they are the most important source of local revenue in 9 of these countries (Kitchen 1992). According to the International Association of Assessing Officers [IAAO], property taxes exist in about 130 countries with varying importance (IAAO 1990).
El presente estudio consiste en un informe preliminar sobre la aplicacion de impuestos al patrimo... more El presente estudio consiste en un informe preliminar sobre la aplicacion de impuestos al patrimonio en America Latina, donde se considera cuestiones institucionales, administrativas y de politica fiscal.Esta clase de tributos abarca un gran numero de alternativas, siendo el impuesto inmobiliario la opcion adoptada por la casi totalidad de los paises latinoamericanos. A pesar de la diversidad de impuestos al patrimonio establecidos en la region, su desempeno como fuente de ingresos es marginal, representando en promedio 0,94% del PBI (4,94% de la carga tributaria);. En comparacion con los paises de la OECD, se puede senalar que ellos recaudan casi el doble en terminos de producto y existe una menor dispersion entre los paises.El estudio trata de comprender las diferencias entre los paises a traves del analisis de la relacion entre el desempeno del impuesto como fuente de ingresos y una serie de indicadores economicos y sociales. Se percibe que en America Latina la imposicion a los p...
Esta investigacion identifica los factores que determinan el desempeno del impuesto a la propieda... more Esta investigacion identifica los factores que determinan el desempeno del impuesto a la propiedad inmobiliaria en America Latina y estima su potencial recaudatorio. Durante la ultima decada, el nivel de recaudacion del impuesto se estanco y la region percibio en promedio cuatro veces menos que los paises de la Organizacion para la Cooperacion y el Desarrollo Economicos (OCDE). Este pobre desempeno se explica por las limitadas capacidades locales para la gestion del impuesto, principalmente de parte de las entidades subnacionales mas pequenas, los desincentivos al esfuerzo fiscal local prevalecientes en las estructuras de las finanzas intergubernamentales, y las dinamicas de economia politica local. Definir estrategias diferenciadas para la gestion catastral y de recaudacion del impuesto que reconozcan la amplia heterogeneidad entre municipalidades grandes y pequenas, brindar apoyo tecnico permanente, incorporar tecnologias modernas y capacitacion a los gobiernos locales, y disenar ...
Some well-known characteristics of property taxes are likely to contribute to their popularity in... more Some well-known characteristics of property taxes are likely to contribute to their popularity in integrating taxation systems. For instance, property taxes are considered easy to understand and enforce payment. They are cheap to collect and administer, difficult to evade, capable of producing a large and predictable yield, and easy to allocate to a particular local authority in terms of revenue. In addition, they represent a familiar concept to local administrators.
Based primarily on the ideas that Henry George exposed in his book, ‘Progress and Poverty’, publi... more Based primarily on the ideas that Henry George exposed in his book, ‘Progress and Poverty’, published in 1879, many economists advocate the introduction of a land value tax. Most of the empirical studies undertaken to date are concerned with the impact of either land value tax or graded systems on the construction activity. Despite the importance of those studies, there are other relevant issues to be examined, including the determination of the impact in the distribution of the tax burden produced by using land value as the tax base, the identification of winners and losers, the verification of the acceptability of the alternative and the existence of political will for its implementation. Focusing on residential property, the present research is concerned with providing empirical evidence about the feasibility of moving to a land value-based property tax system, using a database from the city of Porto Alegre, Brazil. Taking into account assessment issues, the research analyzes the...
Este artigo analisa a proposta de substituir o IPTU no Brasil por um imposto sobre o valor da ter... more Este artigo analisa a proposta de substituir o IPTU no Brasil por um imposto sobre o valor da terra desconsiderando as construções, constante no relatório da PEC 110/2019, cuja autoria é do Senador Roberto Rocha. A viabilidade da sua instituição é examinada considerando aspectos legais, questões relativas a sua implementação e benefícios potenciais. Com base em análises empíricas retratando a realidade brasileira, é demonstrada a desvinculação do imposto sobre o valor da terra com a capacidade contributiva, pois a carga tributária seria transferida para os imóveis de baixo valor, pequenos, padrão construtivo inferior e antigos. Seriam observadas iniquidades de caráter avaliatório e ausência de isonomia entre proprietários de bens de valor idêntico. A proposta resultaria em forte regressividade principalmente no caso de municípios altamente urbanizados e verticalizados. Além de manter a base de cálculo do IPTU inalterada, é também recomendado que os municípios continuem exercendo a p...
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