Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach

Recurrent fiscal imbalances in terms of tax and expenditure assignments among central and local governments are a critical issue in public finance. To equalize tax capacities, cope with spillovers or to achieve national policy objectives, central governments often provide transfers to lower levels...

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Autores principales:	Maria da Conceição Sampaio de Sousa, Pedro Lucas da Cruz Pereira Araújo, Maria Eduarda Tannuri-Pianto
Formato:	article
Lenguaje:	EN PT
Publicado:	Universidade de São Paulo 2012
Materias:	Sem palavras-chave apresentadas Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0d505fc24c5f49878a9c5d55e83544ef
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spelling	oai:doaj.org-article:0d505fc24c5f49878a9c5d55e83544ef2021-11-24T16:04:29ZResidual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach0101-41611980-5357https://doaj.org/article/0d505fc24c5f49878a9c5d55e83544ef2012-03-01T00:00:00Zhttps://www.revistas.usp.br/ee/article/view/36067https://doaj.org/toc/0101-4161https://doaj.org/toc/1980-5357 Recurrent fiscal imbalances in terms of tax and expenditure assignments among central and local governments are a critical issue in public finance. To equalize tax capacities, cope with spillovers or to achieve national policy objectives, central governments often provide transfers to lower levels of government. These transfers may affect the incentives to improve fiscal performance because they may induce low tax effort in the regions (Litvack, Ahmad and Bird, 1998; Boadway et al., 1999). Maria da Conceição Sampaio de SousaPedro Lucas da Cruz Pereira AraújoMaria Eduarda Tannuri-PiantoUniversidade de São PauloarticleSem palavras-chave apresentadasEconomics as a scienceHB71-74ENPTEstudos Econômicos, Vol 42, Iss 1 (2012)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	Sem palavras-chave apresentadas Economics as a science HB71-74
spellingShingle	Sem palavras-chave apresentadas Economics as a science HB71-74 Maria da Conceição Sampaio de Sousa Pedro Lucas da Cruz Pereira Araújo Maria Eduarda Tannuri-Pianto Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
description	Recurrent fiscal imbalances in terms of tax and expenditure assignments among central and local governments are a critical issue in public finance. To equalize tax capacities, cope with spillovers or to achieve national policy objectives, central governments often provide transfers to lower levels of government. These transfers may affect the incentives to improve fiscal performance because they may induce low tax effort in the regions (Litvack, Ahmad and Bird, 1998; Boadway et al., 1999).
format	article
author	Maria da Conceição Sampaio de Sousa Pedro Lucas da Cruz Pereira Araújo Maria Eduarda Tannuri-Pianto
author_facet	Maria da Conceição Sampaio de Sousa Pedro Lucas da Cruz Pereira Araújo Maria Eduarda Tannuri-Pianto
author_sort	Maria da Conceição Sampaio de Sousa
title	Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
title_short	Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
title_full	Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
title_fullStr	Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
title_full_unstemmed	Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
title_sort	residual and technical tax efficiency scores for brazilian municipalities: a two-stage approach
publisher	Universidade de São Paulo
publishDate	2012
url	https://doaj.org/article/0d505fc24c5f49878a9c5d55e83544ef
work_keys_str_mv	AT mariadaconceicaosampaiodesousa residualandtechnicaltaxefficiencyscoresforbrazilianmunicipalitiesatwostageapproach AT pedrolucasdacruzpereiraaraujo residualandtechnicaltaxefficiencyscoresforbrazilianmunicipalitiesatwostageapproach AT mariaeduardatannuripianto residualandtechnicaltaxefficiencyscoresforbrazilianmunicipalitiesatwostageapproach
_version_	1718414855023624192

Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach

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