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 of...

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Bibliographic Details
Main Author: Cavalcante, Elias Celestino
Other Authors: Chagas, André Luis Squarize
Format: Others
Language:en
Published: Biblioteca Digitais de Teses e Dissertações da USP 2016
Subjects:
Online Access:http://www.teses.usp.br/teses/disponiveis/12/12138/tde-21092016-163036/