| Summary: | The collection of tax revenues is necessary to pay the expenses of State services that are demanded by society. Thus, the aim this study is to assess the behavior of per capita income of the Property Tax Asset Transfers (PTAT or Imposto sobre Transferências de Bens Imóveis - ITBI) between the City of Porto Alegre and the cities of Caxias do Sul, Pelotas, Canoas, Santa Maria, Gravataí, Viamão, Novo Hamburgo and São Leopoldo, from 1998 to 2011, under the impact of the Fiscal Responsibility Law (FRL). For this, we use the econometric model Polygonal Adjustment to measure whether there was a structural break in 2005 of the nine municipalities assessed and identify the behavior of PTAT revenues in the second period from the Municipality of Porto Alegre. The econometric results show that other evaluated municipalities achieved positive rate variations in per capita shave of PTAT in the period 2005-2011, compared to Porto Alegre.
|
|---|
