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 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...