Castañeda, Luis Cesar; Pardinas, Juan E. - Inter-American Development Bank - 2012
, however, have a low rate of tax collection compared to their potential, especially in relation to the property tax, which is … affiliation, for example, influences municipalities' tax collection effort more than that of states. The analysis of a scenario in … their most important source of revenue and relatively simple to collect. Empirical evidence further suggests that tax …