Afonso, António; Venâncio, Ana - 2022
We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the … upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to … 2011, and then we rely in a panel data set to estimate how the tax reform affected the efficiency scores. Results of the …