Resumo

BAER, Luis; DEL RIO, Juan Pablo; DUARTE, Juan Ignacio  e  BASILIO, Carlos Alberto. Urban inequality in real estate taxation. The case of the general San Fernando service rate. Cuad. urbano [online]. 2019, vol.26, n.26, pp.31-48. ISSN 1853-3655.  http://dx.doi.org/10.30972/crn.26263789.

There are several factors that explain the unequal distribution of wealth that prevails in Argentina and the rest of the region. One of them is related to the process of concentration and the permanent increase in real estate property. There are also plenty of experiences that demonstrate the difficulties (or disinterest) that the State has had (or demonstrated) in implementing public policies that reverse this scourge linked to the use and usufruct of real property. This paper demonstrates how the inequitable and inefficient use of a tax levied on real estate property in a municipality of the Province of Buenos Aires generates conditions that perpetrate and exacerbate this situation of inequality.

Palavras-chave : Urban inequality; soil policies; real estate taxation; Buenos Aires.

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