With the pre-salt discoveries, the discussions about the impact of oil windfalls – royalties and special participation – on Brazilian localities have intensified. This article aims to contribute to the understanding of the issue, using a methodology that allows the building of a...

This paper investigates whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. A two-stage procedure was adopted. First, we calculate the efficiency scores for tax collection using the Data Envelopment Analysis (DEA) method. In the second...

With the pre-salt discoveries, the discussions about the impact of oil windfalls – royalties and special participation – on Brazilian localities have intensified. This article aims to contribute to the understanding of the issue, using a methodology that allows the building of a...