main determinants of the observed efficiency are. Thus, this paper highlights two cumulative issues that municipalities as …. -- municipalities ; efficiency ; tax revenue …Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is …

This paper estimates a stochastic production frontier, to investigate whether municipalities covered by oil royalties … variable as instruments in the inefficiency equation. The data set is composed of a panel of Brazilian municipalities from 2002 … fiscal effort by the benefiting municipalities. …

counties and municipalities. The shift to online shopping results in revenue contractions in large jurisdictions but, contrary …

Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled … dataset of multi-year local financial records, adjusted to be comparable across municipalities and therefore suitable for … regression analysis. The paper finds significant nonschool fiscal disparities among Connecticut municipalities. Fiscal …

analyze how Japan's municipalities restore their fiscal balance after a fiscal shock. In Japan, local governments play a major … from central to local governments. Under this system, the fiscal adjustments in Japan's municipalities occur mainly via …-source revenue. In contrast to the role of expenditure, the municipalities' own-source revenue plays a limited role in balancing the …