Purpose – The purpose of this paper is to investigate the role played by the geographic distance between the poor and non-poor in the local demand for income redistribution and, in particular, to provide an empirical test of the geographically limited altruism model proposed by Pauly,...

This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to set tax relief (tax cuts and exemptions) for food goods in a so-called...

The purpose of this paper is to estimate the efficiency of higher education institutions in Brazil with emphasis on its determinants, taking particularly into account the relative efficiency of public and private institutions on the application of their resources. The availability of scores in...