Caldeira, Thiago; Moreira, Tito Belchior Silva; Ehrl, … - 2022
The present paper investigates whether the decentralization of the rural land property tax (ITR) in Brazil increases … from 2002 to 2017 show that decentralization leads to an average increase in overall ITR collection by about 42% in the … of treatment as well as the multi-period staggered timing of the ITR decentralization. Due to these peculiarities of our …