Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/177525
Authors: 
Orair, Rodrigo Octávio
Albuquerque, Pedro Henrique Melo
Year of Publication: 
2017
Series/Report no.: 
Texto para Discussão 2309
Abstract (Translated): 
This paper presents an exercise that estimates a tax function for the recurrent tax on immovable property by stochastic frontier analysis with panel data for the Brazilian municipalities during 2002-2014. It is used two procedures to deal with heterogeneous observations. Firstly, an adaptation for panel data of the approach used for excluding outliers in Sousa, Cribari-Neto e Stosic (2005). A second procedure is to estimate separate regressions for more comparable groups of municipalities, following the typology of urban cities hierarchy. The results suggest an additional revenue of 0.34% of the GDP if most of municipalities would approximate their tax effort to those with the best performance within each of the homogeneous groups. This could be an alternative for strengthening fiscal conditions and for reducing the dependency on grants revenues and on anti-growth taxes.
Subjects: 
tax on immovable property
stochastic frontier
tax capacity
tax effort
JEL: 
H71
Document Type: 
Working Paper

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