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This paper analyses a proposal for replacing the urban property tax in Brazil by a land value tax, which is presented in a report on a taxation bill - PEC 110/2019 - prepared by Senator Roberto Rocha.  The feasibility of moving towards a land-valued based system is examined in the paper, considering legal aspects, implementation issues, and potential benefits. Based on empirical analysis covering the Brazilian reality, the study demonstrates no relationship between the land value tax and ability-to-pay since the tax burden would be transferred to low-value, small, old and low-quality properties. Valuation inequities would also be observed, as well as inequality among owners of same-valued properties. Moreover, the proposal would result in strong tax regressivity, especially for highly urbanized and verticalized cities. In addition to keeping the property tax levied on capital value, it is recommended that municipalities keep their full rights to set up the property tax, avoiding throwbacks in the fiscal autonomy that would cause prejudices on local interest, socio-property fairness and federative treaty.

IPTU E A PEC 110/2019 (REFORMA TRIBUTÁRIA): TEORIA, PRÁTICA, INSENSATEZ E RETROCESSO