The Brazilian tax collection and the ratchet effect
This thesis analyses the ratchet effect in the context of the performance scheme implemented by Brazilian tax collection in 1988 to reward tax officials for their effort in collecting taxes and uncovering tax violations, using panel data for 110 tax agencies from August 1989 to April 1993 and employ...
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Georgia Institute of Technology
2008
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| Online Access: | http://hdl.handle.net/1853/22690 |