Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Estudos Econômicos (São Paulo) |
Texto Completo: | https://www.revistas.usp.br/ee/article/view/36067 |
Resumo: | 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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Estudos Econômicos (São Paulo) |
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spelling |
Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approachSem palavras-chave apresentadasRecurrent 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).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).Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade2012-03-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/ee/article/view/3606710.1590/S0101-41612012000100002Estudos Econômicos (São Paulo); v. 42 n. 1 (2012); 43-74 1980-53570101-4161reponame:Estudos Econômicos (São Paulo)instname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/ee/article/view/36067/38786Copyright (c) 2012 Maria da Conceição Sampaio de Sousa, Pedro Lucas da Cruz Pereira Araújo, Maria Eduarda Tannuri-Pianto http://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessSousa, Maria da Conceição Sampaio deAraújo, Pedro Lucas da Cruz PereiraTannuri-Pianto, Maria Eduarda2020-12-10T19:53:06Zoai:revistas.usp.br:article/36067Revistahttps://www.revistas.usp.br/eePUBhttps://www.revistas.usp.br/ee/oaiestudoseconomicos@usp.br||aldrighi@usp.br1980-53570101-4161opendoar:2020-12-10T19:53:06Estudos Econômicos (São Paulo) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach |
title |
Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach |
spellingShingle |
Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach Sousa, Maria da Conceição Sampaio de Sem palavras-chave apresentadas |
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 |
author |
Sousa, Maria da Conceição Sampaio de |
author_facet |
Sousa, Maria da Conceição Sampaio de Araújo, Pedro Lucas da Cruz Pereira Tannuri-Pianto, Maria Eduarda |
author_role |
author |
author2 |
Araújo, Pedro Lucas da Cruz Pereira Tannuri-Pianto, Maria Eduarda |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Sousa, Maria da Conceição Sampaio de Araújo, Pedro Lucas da Cruz Pereira Tannuri-Pianto, Maria Eduarda |
dc.subject.por.fl_str_mv |
Sem palavras-chave apresentadas |
topic |
Sem palavras-chave apresentadas |
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). |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-03-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/ee/article/view/36067 10.1590/S0101-41612012000100002 |
url |
https://www.revistas.usp.br/ee/article/view/36067 |
identifier_str_mv |
10.1590/S0101-41612012000100002 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/ee/article/view/36067/38786 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade |
dc.source.none.fl_str_mv |
Estudos Econômicos (São Paulo); v. 42 n. 1 (2012); 43-74 1980-5357 0101-4161 reponame:Estudos Econômicos (São Paulo) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Estudos Econômicos (São Paulo) |
collection |
Estudos Econômicos (São Paulo) |
repository.name.fl_str_mv |
Estudos Econômicos (São Paulo) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
estudoseconomicos@usp.br||aldrighi@usp.br |
_version_ |
1787713829085380608 |