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...

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...

A bias in research has seen studies focus mostly on corporate social investments (CSIs) in the private sector. The current study aims to provide an alternative perspective to the traditional association of CSIs with private sector organisations by including public sector entities such as public...

A bias in research has seen studies focus mostly on corporate social investments (CSIs) in the private sector. The current study aims to provide an alternative perspective to the traditional association of CSIs with private sector organisations by including public sector entities such as public...

Geography and the quality of the environment may have long lasting effects on the living standards of individuals and this, in its turn, may affect even substantially the distribution of income and regional disparities. In this paper I consider malaria as a measure of "bad geography" and propose...

Geography and the quality of the environment may have long lasting effects on the living standards of individuals and this, in its turn, may affect even substantially the distribution of income and regional disparities. In this paper I consider malaria as a measure of "bad geography" and propose...