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: | , , |
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| Formato: | article |
| Lenguaje: | EN PT |
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Universidade de São Paulo
2012
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/0d505fc24c5f49878a9c5d55e83544ef |
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