Tax effort and oil royalties in the Brazilian municipalities

Minimising tax on writing fees and royalties.

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 ...

The Fiscal Institutions of Brazilian Municipalities

Health and the Evolution of Welfare across Brazilian Municipalities

Health and the Evolution of Welfare across Brazilian Municipalities This paper describes the pattern of reductions in mortality across Brazilian municipalities between 1970 and 2000, and analyzes its causes and consequences. It shows that, as in the international context, the relationship between income and life expectancy has shifted consistently in the recent past. But reductions in mortality...

Tax Evasion in Oil-Exporting Countries: The Case of Iran

N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget d...