世界银行-圣保罗的性别和财产税（英）-2023-38页_1mb

Gender Disparities in Property Ownership and Taxation in São Paulo

Key Findings

1. Ownership Gap

   • Women own 30% of all properties in São Paulo, compared to 50% owned exclusively by men.
   • The gap is wider for high-value properties (∼20% female ownership for top 1% properties vs. 30% overall).
   • Commercial properties show a larger gender disparity (men own ∼42.5%, women 16.8%).

2. Property Wealth

   • Women own 18% of total property wealth, while men own 38%.
   • Female-owned properties are, on average, 9% less valuable than male-owned properties, even after controlling for size and age.

3. Tax Implications

   • Women pay lower effective tax rates due to both their lower property ownership and tax system progressivity.
   • Properties owned solely by women account for 14% of total property taxes, compared to 32% for male-owned properties.

4. Geographic Variation

   • Gender gaps in property wealth are larger in wealthier, central areas, where women own significantly less high-value property wealth.

Methodological Notes

• Uses administrative property cadaster data (2008–2018) to avoid reliance on self-reported surveys.
• Assigns gender via first names matched to the 2010 Brazilian Census (categorizes as female if >50% of name users identify as female).
• Acknowledges limitations: data excludes informal settlements and unregistered properties.

Policy Implications

• Address gendered norms hindering women’s property ownership despite legal reforms.
• Targeted policies (e.g., mortgage subsidies for women) could improve female participation in property markets.
• Strengthen enforcement of conjugal property rights to ensure legal protections translate to practice.