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Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is … municipalities harbor low-income workers who have to commute back to employment opportunities. As a result, urban landscape in Brazil … information for 5,212 municipalities out of 5,565 ones in Brazil. Thus, this study describes and characterizes neighboring …
Persistent link: https://www.econbiz.de/10010330944
Persistent link: https://www.econbiz.de/10014560445
This paper developed and applied the Stochastic Frontier Geographically Weighted (SFGW) to access the tax efficiency of the Brazilian states. The estimated coefficients obtained by this method were close to those from the traditional Stochastic Frontier estimation allowing, however, the...
Persistent link: https://www.econbiz.de/10010330742
Brazil has constitutionally adopted a National Health System (SUS) since 1988. SUS is designed so that central … government, states and municipalities together offer public, free for all, full health coverage. The complexity and territorial …. This legal framework establishes that the municipalities are competent and responsible for providing basic health attention …
Persistent link: https://www.econbiz.de/10011372214
Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden … panel with the annual revenues of all 5.563 Brazilian municipalities (and Brasilia, the country's capital) from 2002 to 2010 … from a sample of 297 municipalities. Two primary sources of data are combined: annual data from Finanças do Brasil (Finbra …
Persistent link: https://www.econbiz.de/10010330498
The objective of this study is to analyze the economic, political and strategic implications of the discovery of huge oil and gas reserves in the presalt provinces in 2006. For this purpose we present the main challenges that must be confronted to make sure that the presalt cycle will contribute...
Persistent link: https://www.econbiz.de/10010330701
frontier analysis with panel data for the Brazilian municipalities during 2002-2014. It is used two procedures to deal with …-Neto e Stosic (2005). A second procedure is to estimate separate regressions for more comparable groups of municipalities … municipalities would approximate their tax effort to those with the best performance within each of the homogeneous groups. This …
Persistent link: https://www.econbiz.de/10011818883
This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...
Persistent link: https://www.econbiz.de/10014486105
no 29 of 2000, did little to alter IPTU distribution in the municipalities that embraced it, for they were not duly … higher-income families from paying property tax. A tax reform devised to increase tax progressiveness in Brazil, increasing …
Persistent link: https://www.econbiz.de/10010330460
Brazilian municipalities. The theoretical model assumes that the economy has only two sectors: the public and the private. The … instrumental variables was chosen to the empirical application. The results are: the size of the local public sector in Brazil is … intergovernmental grants. Besides the quantitative analysis to municipalities financial data, the major contribution of this work was …
Persistent link: https://www.econbiz.de/10010330484