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O impacto dos royalties da exploração de recursos naturais nas finanças públicas municipais do Brasil : estimativas a partir de instrumentos Bartik modificados
Leão, Rafael; Cunha, Danúbia Rodrigues da; Santos, … - 2024
Persistent link: https://www.econbiz.de/10014531893
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Heterogeneidades em receitas orçamentárias, eficiência e seus determinantes : evidências para municípios brasileiros em 2010
Furtado, Bernardo Alves - 2012
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/10009727426
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Uma metodologia de construção de séries de alta frequência das finanças municipais no Brasil com aplicação para o IPTU e o ISS : 2004-2010
Orair, Rodrigo Octávio; Santos, Claudio Hamilton Matos dos - 2011
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/10009231971
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Measuring the tax effort of developed and developing countries : cross country panel data analysis - 1985/1995
Piancastelli, Marcelo - 2001
In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...
Persistent link: https://www.econbiz.de/10011772683
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Federalismo fiscal e petróleo no Brasil e no mundo
Gobetti, Sérgio Wulff - 2011
This paper tries to contribute to the current discussion on sharing rules of royalties in Brazil from theoretical and …
Persistent link: https://www.econbiz.de/10009314551
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O setor público brasileiro - 1890/1945
Pereira, Lia Alt; Pereira, Lia Valls - 2001
Persistent link: https://www.econbiz.de/10001640634
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O setor público brasileiro : 1890/1945
Pereira, Lia Alt; Pereira, Lia Valls - 2001
Analyzing the evolution of the main revenues and expenditure government accounts, this paper describes the behavior of the public sector during the period 1890/1945. Not only because its importance in terms of the volume of resources that allocates, but also because data availability, the study...
Persistent link: https://www.econbiz.de/10011761560
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Eficiência tributária dos estados brasileiros mensurada com um modelo de fronteira estocástica geograficamente ponderada
Miranda, Rogério Boueri; Carvalho, Alexandre Ywata de; … - 2009
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/10003916595
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Heterogeneidades e idiossincrasias : eficiências municipais na saúde básica a partir de gastos com pessoal
Furtado, Bernardo Alves - 2014
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/10010406454
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O tamanho do setor público no contexto do federalismo : um modelo aplicado aos municípios brasileiros
Vieira, Roberta da Silva - 2009
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/10003891175