Revisitando a política fiscal para habitação

Abstract

The present dissertation is an attempt of understanding the policies for housing phenomenon, which a significant part is carried out via tax. We recognize that the model of public housing policies, as we know it, has produced results in the past, granting dignity to those who had nothing, but we understand that it has clamorously failed in its function as a social elevator. The profound changes in the lifestyle, the combination of short-term needs with the structural needs for housing and social and economic condition, show an irrefutable need for a new paradigm, to solve the problems inherited from previous policies, in response to the current situation, the current difficulties in accessing housing, either due to the scarce supply or inadequate to the needs, or due to the availability of values that are unaffordable for families. The approach to the problem starts from the importance that housing has, as a vehicle to guaranter social inclusion, as a contribution to a higher socioeconomic rate, as a foundation from whick citizen status or conditions built to acess other fundamental rights, as education and health, so its protection is imposed as a fundamental task of the State. We were interested in understanding what kind of tax legislator for this purpose. In this contexto, tax benefits were given particular relevance, since they are the main instrument of fiscal policy. The following lines aim to access the effects of tax benefits on several relevant indicators, particularty regarding families, and, simultaneously, an attempt is being made to find a solution to the housing problem, emphasizing the rental market.

Date of Award	20 Jan 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)