About this document

1 s2.0 S017626802300040X Main by cm_feipe is a document available to read on EtoBox.

This paper examines the impact of decentralizing the rural property tax (ITR) in Brazil on tax collection, revealing an average increase of 42% in the first year and 109% by the eighth year post-decentralization. Utilizing a difference-in-differences approach with panel data from 2002 to 2017, the findings suggest that decentralization leads to more efficient tax management and collection. The study contributes to the broader discourse on fiscal decentralization and its effects on revenue collection in fede

Author

cm_feipe

Language

EN