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Rural Land Tax: tax justice and environmental incentives

(2019) The study was conceived by Instituto Escolhas and carried out in partnership with the Laboratory for Land Use Planning and Conservation (GeoLab) and the Public Policy Group (GPP) of Esalq/USP, economist Bernard Appy and jurist Carlos Marés . 


The objective of the study was to propose the updating of the parameters for the collection of the Rural Land Tax (ITR), with the revision of the Livestock Stocking Table and the elaboration of a new regulation of the tax, in particular to resolve the conflicts that currently exist between the ITR and environmental legislation. In addition, the study presents a simulation of implementation scenarios for these proposals that allow the assessment of the impact on tax collection.


Related Links: 

Choices Institute

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