This paper estimates a stochastic production frontier, to investigate whether municipalities covered by oil royalties … in the last decade have reduced their tax effort in Brazil. The issue is relevant to the prospect of a substantial … purpose of overcoming the endogeneity problems due to reverse causality of output on inputs, we used the lagged independent …

The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to … sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for …

, these resources began to be distributed between all municipalities and departments through various funds and according to …-national governments. For municipalities, these funds are twice the amount collected by two of the most important municipal taxes, property …,025 municipalities. Unlike conventional impact evaluations comparing treatment and control groups, the dose-response analysis compares …

This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in …