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income potential of the municipalities and the efficiency (relative) of their activity. The basis for such a hypothesis were … study includes 573 urban-rural municipalities in Poland in the years 2009, 2013, and 2016. As variable “input” expenditures …
Persistent link: https://www.econbiz.de/10011993154
. This change was transversal to municipalities that reduced the municipal property tax (IMI) and to the ones that maintained … efficiency ends up being smaller for the municipalities that decreased the IMI tax rate. …
Persistent link: https://www.econbiz.de/10012803767
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Brazil has constitutionally adopted a Unified 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/10011515673
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...
Persistent link: https://www.econbiz.de/10015065230
This paper investigates whether Brazilian municipalities are losing efficiency when collecting local taxes in response … municipalities benefitting from oil revenues (royalties) reduce their efficiency in collecting taxes in response to such grants …
Persistent link: https://www.econbiz.de/10010752632
This study examines the cost efficiency of 39 microfinance institutions across Africa, Asia and the Latin America using non-parametric data envelopment analysis. Our findings show non-governmental microfinance institutions particularly; under production approach, are the most efficient and this...
Persistent link: https://www.econbiz.de/10013071153
The existence of the rural bank in the Indonesian' financial market is more pronounced recently than ever especially after the Asian crisis in 1997. The ability of rural banks to shield during the crisis and the state programs to develop small and medium enterprises (SMEs), make the role of...
Persistent link: https://www.econbiz.de/10012936512