“Laws are not enough, lilies do not arise from law”: Timing-progressive property tax as an effective possibility for the social function of property in Brazil

Abstract

The housing issue in Brazil has been treated as an isolated problem. However, it must be understood as a social question, and analyzed in its totality. The social function of property as a historical achievement can be implemented to face this agenda. However, we’ve been witnessing the aggravation of this problem in the cities. Thus, we discuss an appointment about the recent data of the housing inequality and its social determinants, understanding how the urban land retention is being addressed in Brazil. This article intends to assemble aspects that problematize both the social function of the property, and the access to the rights and public housing policies in Brazil. We also aim to analyze Timing-Progressive Property Tax, which is not only understood as an option beyond the cities taxing function but also as an instrument of Urban Law in rights attainment, of city management and use and occupation of urban land.