IPTU Tax Progressivity and the Right to Housing

a Rawlsian Vision of Justice

Abstract

The object of study of this article is to investigate if IPTU tax progressivity due to realty value is an effective way of promoting a just realization of the right to housing, according to a Ralwsian view of justice. Therefore, it will be done five main analyses: (i) of John Rawls’ theory of justice as equity, (ii) of the parallels existent between that theory and the Neoconstitucionalism, (iii) of IPTU tax progressivity’s purport and ground, (iv) of the right to housing’s purport as a second generation fundamental right and (v) of the relations existent between IPTU tax progressivity due to realty value and the right to housing. The conclusion is that the proposal hypothesis is true.