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

Detalhes bibliográficos
Autor(a) principal: Sousa, Maria da Conceição Sampaio de
Data de Publicação: 2012
Outros Autores: Araújo, Pedro Lucas da Cruz Pereira, Tannuri-Pianto, Maria Eduarda
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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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
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