Determinants of tax rates in the local level : the case of the ISS in the state of São Paulo

Determinants of tax rates in the local level : the case of the ISS in the state of São Paulo

According to the survey Profile of Brazilian municipalities (2012) from the Brazilian Institute of Geography and Statistics (IBGE), around 63\\% of the municipalities in Brazil made use of \"mechanisms to attract companies\". Localities offer benefits to the companies with the interest...

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Bibliographic Details
Main Author: Elias Celestino Cavalcante
Other Authors: André Luis Squarize Chagas
Language:English
Published: Universidade de São Paulo 2016
Subjects:
Econometria
Finanças públicas
Governo municipal
Impostos
Econometrics
Local government
Public Finance
Taxes
Online Access:http://www.teses.usp.br/teses/disponiveis/12/12138/tde-21092016-163036/

Internet

http://www.teses.usp.br/teses/disponiveis/12/12138/tde-21092016-163036/

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