The growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...

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...

The main purpose of this paper is to calculate the effective total factor productivity (ETFP) of the Brazilian agricultural and industrial sectors during 1990-2009. The results are the following: all sectors have reached high ETFPs, with a few exceptions; however, the ETFPs have not mobilized...

This paper presents an exercise that estimates a tax function for the recurrent tax on immovable property by stochastic frontier analysis with panel data for the Brazilian municipalities during 2002-2014. It is used two procedures to deal with heterogeneous observations. Firstly, an adaptation...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

This paper proposes an empirical evaluation of the Brazilian state governments' fiscal behavior in the period following the publication of Fiscal Responsibility Law (2002-2012). Measurement of fiscal shocks and estimations from dynamic panel data models of the states' main revenues and...

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...

On this paper, we evaluate the Brazilian intergovernmental fiscal transfers, identifying which kind would be more adequate to schedule a transfer system denoted by efficiency and equity in the access to public services, proposing, in particular, specifics kind and ways of executing healthcare...

This paper seeks to analyze the tax revenue level and the equity of the Brazilian real estate tax (IPTU) in the city of Rio de Janeiro, showing the main factors for its performance. The first two chapters confirm, based on theory, the necessity of progressiveness in the IPTU taxation system, and...