| dc.contributor.author | Matos, Enlison | |
| dc.date.accessioned | 2014-11-25T11:20:21Z | |
| dc.date.available | 2014-11-25T11:20:21Z | |
| dc.date.issued | 2007-11-29 | |
| dc.identifier.uri | http://hdl.handle.net/10438/12588 | |
| dc.description.abstract | This paper has two purposes. First, to construct efficiency scores in tax collection for Brazilian municipalities in 2004, taking into consideration two outputs: amount of per capita local tax collected -tax revenue- and the size of local informal economy- tax base. This methodology eliminates the price- effect of tax collection. Second, using the rules established on the Brazilian Constitution in 1988 to transfer unconditional funds among municipalities as instrument, to estimate the relationship between intergovernmental transfers and efficiency in tax collection. We conclude that transfers affect negatively the efficiency in tax collection, leading to a reinterpretation of the flypaper effect. | eng |
| dc.language.iso | eng | |
| dc.publisher | Escola de Pós-Graduação em Economia da FGV | por |
| dc.relation.ispartofseries | Seminários de pesquisa econômica da EPGE | por |
| dc.rights | Todo cuidado foi dispensado para respeitar os direitos autorais deste trabalho. Entretanto, caso esta obra aqui depositada seja protegida por direitos autorais externos a esta instituição, contamos com a compreensão do autor e solicitamos que o mesmo faça contato através do Fale Conosco para que possamos tomar as providências cabíveis | por |
| dc.subject | Flypaper effect, Efficiency, Tax collection, pressure groups | por |
| dc.title | Flypaper effect revisited : evidence for tax collection efficiency in Brazilian municipalities | eng |
| dc.type | Working Paper | eng |
| dc.subject.area | Economia | por |
| dc.contributor.unidadefgv | Escolas::EPGE | por |
| dc.subject.bibliodata | Política tributária - Brasil | por |
| dc.contributor.affiliation | FGV | |
