Title: Tax me, but spend wisely : the political economy of taxes, evidence from Brazilian local governments

Authors: Gadenne, Lucie

Place: [Milano

Publisher: Università Bocconi. Innocenzo Gasparini institute for economic research (IGIER)]

Year: 2011

PAGE: --

Subject: Rural Decentralization and Local Governance

Keywords: local government, local taxation, corrupt practices, public services, education, brazil

Abstract: This paper shows that local governments are more accountable when they have more capacity to tax their citizens. More taxes lower the share of rents in total public resources. Modernization of local tax administrations leads to more education provision and less corruption than federal grants.

URL: http://www.igier.unibocconi.it/files/Gadenne2011.pdf

Document type: Portal