Afonso, António; Venâncio, Ana - 2021
We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the … 2011, and then we rely in a panel data set to estimate how the tax reform affected the efficiency scores. Results of the … analysis show that average input efficiency scores declined from 0.575 before the tax reform to 0.488 after the tax reform …