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This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in …
Persistent link: https://www.econbiz.de/10014544719
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
With the pre-salt discoveries and the increasing distribution of royalties in Brazil, the discussions on the impact of … oil windfalls - royalties and special participation - on benefited Municipalities have been intensified. This article aims … municipalities treated with oil resources. The aim is to investigate whether these transfers reduce the own tax effort of cities …
Persistent link: https://www.econbiz.de/10012940168
Persistent link: https://www.econbiz.de/10011694281
In 1997, Brazil approved a new law establishing the regulatory framework of oil and gas industry. One of the most … important changes was the distribution of petroleum rents to states and Municipalities. The volume received by each municipality … municipality as well as the number of productive wells next to it. This paper aims at evaluating whether municipalities eligible to …
Persistent link: https://www.econbiz.de/10014204735
Persistent link: https://www.econbiz.de/10014531893
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
Brazilian municipalities. The goal of this paper is to evaluate whether royalties distributed under this law contributed to … improving social indicators relative to the national average in the eligible municipalities. We used a 'difference …
Persistent link: https://www.econbiz.de/10014046307
and risk premium data for Brazil states between 1891 and 1930 to show that Brazilian states with natural endowments that …
Persistent link: https://www.econbiz.de/10003909567
model with 2010 data from Brazilian municipalities with 50,000 or more inhabitants. We then simulate total potential revenue … municipal fiscal effort. Municipalities ranking the top quartile showed FEIs 48% or more higher than the benchmarks, suggesting … room for improvement for municipalities with lower fiscal effort …
Persistent link: https://www.econbiz.de/10012859007