Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
Recurrent fiscal imbalances in terms of tax and expenditure assignments among central and local governments are a critical issue in public finance. To equalize tax capacities, cope with spillovers or to achieve national policy objectives, central governments often provide transfers to lower levels o...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2012-03-01
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| Series: | Estudos Econômicos |
| Subjects: | |
| Online Access: | https://www.revistas.usp.br/ee/article/view/36067 |