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Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
Open accessAbstract
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).
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References 42 · Cited by 6
Research works printed but not linked: 25
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Metadata
- Authors
- Sousa, M. D. C. S. D., Araújo, P. L. D. C. P., & Tannuri-Pianto, M. E.
- Affiliations
- Universidade de Brasília
- Universidade de Brasília (BR)
- Venue
- Estudos Econômicos (São Paulo)
- Publisher
- FapUNIFESP (SciELO)
- Published
- 2012-03
- Volume
- 42
- Issue
- 1
- Pages
- 43-74
- ISSN
- 0101-4161 (ISSN-L)
- OpenAlex
- W2096342873
- Cited by
- 6
- References
- 42
- Citations by year
- 2024: 1 · 2022: 2 · 2018: 1 · 2017: 1 · 2016: 1
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- diamond
- doi.org
- Licence
- cc-by-nc
- Locations
- Estudos Econômicos (São Paulo) (publishedVersion, cc-by-nc)
- Americanae (AECID Library) (publishedVersion, other-oa)
- LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas) (publishedVersion, cc-by-nc)
- LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas) (publishedVersion, other-oa)
- Americanae (AECID Library) (submittedVersion, cc-by-nc)
- DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
- LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas) (submittedVersion, other-oa)
- Topics
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic Growth and Fiscal Policies
- Social Sciences › Decision Sciences › Management Science and Operations Research › Efficiency Analysis Using DEA
- Keywords
- tax efficiency, fiscal decentralization, intergovernmental transfers, fiscal imbalance, tax effort, local government finance, fiscal federalism
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