Flypaper effect revisited: evidence for tax collection efficiency in Brazilian municipalities
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Flypaper Effect Revisited: Evidence for Tax Collection Efficiency in Brazilian Municipalities
The purpose of this article is to propose a reinterpretation of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in private income. Here, higher transfers from the federal government might induce less efficiency in local tax collection opposed to the income effect. Initially, we build a model ...
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ژورنال
عنوان ژورنال: Estudos Econômicos (São Paulo)
سال: 2011
ISSN: 0101-4161
DOI: 10.1590/s0101-41612011000200002