Fiscal decentralization and tax collection : evidence from the rural property tax in Brazil
Year of publication: |
2023
|
---|---|
Authors: | Caldeira, Thiago Costa Monteiro ; Ehrl, Philipp ; Moreira, Tito Belchior Silva |
Published in: |
European journal of political economy. - Amsterdam [u.a.] : Elsevier, ISSN 0176-2680, ZDB-ID 623005-2. - Vol. 78.2023, p. 1-19
|
Subject: | Taxation | Decentralization | Fiscal federalism | Impact evaluation | Finanzbeziehungen | Fiscal relations | Brasilien | Brazil | Dezentralisierung | Vermögensteuer | Wealth tax | Wirkungsanalyse | Impact assessment | Grundsteuer | Real property tax | Besteuerungsverfahren | Taxation procedure | Steuereinnahmen | Tax revenue | Gemeindesteuer | Local tax |
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