This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...

Council tax is levied on the occupiers of residential property to help fund the provision of local services. Individual Scottish councils set the tax rates for their area, but it is the Scottish Government that determines the tax base to which the tax rates apply. With properties still assigned...