Dataset for: "Fiscal Capacity and Urban Property Taxation: Evidence from Brazilian Municipalities"

This dataset accompanies the article “Fiscal Capacity and Urban Property Taxation: Evidence from Brazilian Municipalities.” It comprises a municipality-year panel for Brazilian municipalities covering the 2000–2015 period, constructed to examine how investments in fiscal capacity affect local property tax (IPTU) revenue.The data were compiled from publicly available administrative and statistical sources, including municipal budget and finance reports, intergovernmental transfers, demographic and socioeconomic indicators, and information on the adoption of cadastral systems (cadastro imobiliário, CI) and generic valuation maps (planta genérica de valores, PGV). The dataset includes variables on IPTU revenue (levels and per capita), other tax and non-tax revenues, intergovernmental transfers, population, urbanization measures, political variables, and dummy variables indicating the timing of CI and PGV implementation, among other controls described in the README file.The dataset was designed for panel data econometric analysis, particularly difference-in-differences and event-study specifications, to estimate the impact of CI and PGV on municipal property tax revenue. All variables are aggregated at the municipality level; no individual-level or personally identifiable information is included. All underlying sources are public and were accessed through official Brazilian institutions; thus, no additional ethical approval was required beyond compliance with those institutions’ access and citation guidelines.This archive contains the cleaned dataset and two copies of the documentation (README) describing variable definitions, data sources, sample restrictions, and citation guidelines. The Stata do-files used to construct the dataset from raw sources and to conduct the empirical analysis are not included in this deposit.