Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach
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https://doi.org/10.1590/S0101-41612012000100002Palavras-chave:
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Recurrent fiscal imbalances in terms of tax and expenditure assignments among central and local governments are a critical issue in public finance. To equalize tax capacities, cope with spillovers or to achieve national policy objectives, central governments often provide transfers to lower levels of government. These transfers may affect the incentives to improve fiscal performance because they may induce low tax effort in the regions (Litvack, Ahmad and Bird, 1998; Boadway et al., 1999).
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Referências
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Barros, C. P. (2007). “Technical and allocative effi ciency of tax offi ces: a case study”. Journal of Public Sector Performance Management, 1, pp. 41-60.
Becker, Gary S. and B. C. Mulligan (1998). “Deadweight Costs and the Size of Government”. Cambridge. NBER Working Paper Series. Working Paper 6789. November.
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Blanco, F. A. (1998). “Disparidades Interregionais, Capacidade de Obtenção de Recursos Tributários, Esforço Fiscal e Gasto Público no Federalismo Brasileiro”. XX Prêmio BNDES de Dissertação de Mestrado, Rio de Janeiro: BNDES.
Boadway, R, I. Horiba and R.Jha (1999). “The provision of public services by government funded decentralized agencies”. Public Choice, v. 100, 157–184.
Buchanan, J., and Wagner, R. E. (1977). “Democracy in Defi cit: The Political Legacy of Lord Keynes”. New York: Academic Press.
Cazals, C., J.P. Florens and Simar, L. (2002). “Nonparametric Frontier Estimation: A Robust Approach”. Journal of Econometrics, v. 106, 1-25.
Charnes, A., W. W. Cooper and E. Rhodes (1978). “Measuring Efficiency of Decision Making Units”. European Journal of Operational Research, 1, 429–44.
Cherchye, L., T. Kuosmanen and G. T. Post (2000). “New Tools for Dealing with Errors in Variables in DEA”. CES Discussion Paper 0006.
Deprins, D., L. Simar and H. Tulkens. (1984). “Measuring Labor Efficiency in Post Offices.” In: M.
Färe, R., S. Grosskopf and C. K. Lovell (1985). “The Measurement of Efficiency of Production”. Boston: Kluwer-Nijhoff Publishing.
Esteller-Moré, A (2005). “Is There a Connection Between the Tax Administration and the Political Power?”. International Tax and Public Finance, pp. 639-663.
Farrell, M. J. (1957). “The Measurement of Productive Effi ciency”, Journal of the Royal Statistical Society, A CXX, Part 3.
Førsund, F.R., S. Kittelsen and F. Lindseth (2005). “Effi ciency and Productivity of Norwegian Tax Offi ces”. Memorandum 29/2005, University of Oslo, Department of Economics.
Greene, W.H. (1981). “On the asymptotic bias of the ordinary least squares estimator of the Tobit model”. Econometrica, v. 49, 505-513.
Gasparini, C. E., Melo, C. S. L. de (2004). “Equidade e Efi ciência Municipal: uma Avaliação do Fundo de Participação dos Municípios – FPM”. VIII Prêmio Tesouro Nacional. Brasília: ESAF.
Instituto Brasileiro de Geografi a e Estatística – IBGE (2005). “Perfi l dos municípios brasileiros: gestão pública 2004”. Rio de Janeiro: IBGE.
Jha, R., M. S. Mohanty S. Chatterjee and P. Chitkara (1999). “Tax effciency in selected Indian states”. Empirical Economics, 24:641-654.
Koenker, R., and G. Bassett (1978). “Regression Quantiles”. Econometrica, 46, 33-50.
Koopmans, T. C. (1951). “An Analysis of Production as an Effi cient Combination of Activities.” In: T. C. Koopmans (ed), “Activity Analysis of Production and Allocation”. Cowles Commission for Research in Economics, Monograph 13. New York: John-Wiley and Sons, Inc.
Leuthold, J. H. (1991). “Tax shares in developing countries”. Journal of Economic Development, v. 35, p. 175-85.
Litvack, J., Ahmad, J. and Bird, R. (1998). “Rethinking Decentralization in Developing Countries”. Sector Studies Series, The World Bank Washington, D.C.
McCarty, T. and Yaisawarng (1993). “Technical Effi ciency in New Jersey School Districts.” In: Fried, H. O, Lovell, C.A K. and Schmidt, S. S. (eds.), “The Measurement of Productive Effi ciency”. Oxford University Press.
Moesen, W. and Persoon, A. (2002). “Measuring and explaining the productive effi ciency of tax offi ces: a nonparametric best practice frontier approach”. Tijdschrift Voor Economie en Management, Vol. 47, Nº 3, pp.399–416.
Orair, R. C., Alencar, A. A. (2010). “Esforço Fiscal dos Municípios: indicadores de condicionalidade para o sistema de transferências intergovernamentais”. XV Prêmio Tesouro Nacional. Brasília: ESAF.
Piancastelli, M. (2001). “Meansuring the tax effort of developed and developing countries. Cross Country Panel Data Analysis – 1985/95”. Texto para Discussão, nº 818. Rio de Janeiro: IPEA
Reis, E., Blanco, F. A. (1996). “Capacidade Tributária dos Estados Brasileiros - 1970/90”. Economia Brasileira em Perspectiva, v.2. Rio de Janeiro: IPEA.
Rezende, F. (1995). “Federalismo Fiscal: Novo Papel para Estados e Municípios”. Mimeo, IPEA.
Ribeiro, E. P. (1998). “Transferências Intergovernamentais e Esforço Fiscal dos Estados Brasileiros”. Anais do XXI Encontro Brasileiro de Econometria.
Ribeiro, E. P., Shikida, C. D. (2000). “Existe Trade-off entre Receitas Próprias e Transferências? O Caso dos Municípios Mineiros”. Anais do IX Seminário sobre a Economia Mineira, v. 1., p. 441-462. Belo Horizonte: UFMG – CEDEPLAR.
Sampaio de Sousa, M. C., Stosic, B. D. (2005). “Technical Effi ciency of the Brazilian Municipalities: Correcting Nonparametric Frontier Measurements for Outliers”. Journal of Productivity Analysis, Springer-Netherlands, v. 24, p. 155-179.
Secretaria do Tesouro Nacional – STN (2005). “Finanças do Brasil - Dados Contábeis dos Municípios – 2004”. Brasília: STN.
Simar, L. (2003). “Detecting Outliers in Frontier Models: A Simple Approach”. Journal of Productivity Analysis, v. 20, 391–424.
Simar, L. and P. Wilson (2000). “Statistical Inference in Nonparametric Frontier Models: The State of the Art”. Journal of Productivity Analysis, v. 13, 49–78.
Simar, L. and P. Wilson (2005). “Statistical inference in nonparametric frontier models: Recent developments and perspectives," In: “The Measurement of Productive Effi ciency”, ed. H. Fried, C.A.K. Lovell, and S. Schmidt, 2nd ed., Oxford: Oxford University Press.
Thirtle, C., B. Shankar, P. Chitkara, S. Chatterjee and S. Mohanty (2000). “Size Does Matter: Technical and Scale Effi ciency in Indian State Jurisdictions.” Review of Development Economics, v. 4, 340-352.
United Nations Development Programme – UNDP (2003). "Atlas do Desenvolvimento Humano no Brasil". Brasília: UNPD.
Varsano, R. and Mora, M. (2001). “Fiscal Decentralization and Subnational Fiscal Autonomy in Brazil: Some Facts of the Nineties”. Texto Para Discussão Nº 854. Rio de Janeiro: IPEA.
Vasconcelos, J. R. de, Piancastelli, M., Miranda, R. B. (2006). “Esforço Fiscal dos Estados Brasileiros”. Revista Econômica do Nordeste, v. 37, nº 1, p. 7-36. Fortaleza: BNB.
Wilson, P. (1993). “Detecting influential observations in deterministic nonparametric frontiers models”. Journal of Business and Economic Statistics, v. 11, 319-323.
Yu, C. (1998). “The effects of exogenous variables in effi ciency measurement – a Monte Carlo study”. European Journal of Operational Research, v. 105, 569-580.
Battese, G. (1992). “Frontier production functions and technical effi ciency: a survey of empirical applications in agricultural economics”. Agricultural Economics, v.7, p. 185-208.
Baretti, C., Huber, B., and Lichtblau, K. (2000). “A tax on tax revenue: the incentive effects of equalizing transfers: Evidence from Germany”. Working Paper 333, CESifo, Munich.
Barros, C. P. (2007). “Technical and allocative effi ciency of tax offi ces: a case study”. Journal of Public Sector Performance Management, 1, pp. 41-60.
Becker, Gary S. and B. C. Mulligan (1998). “Deadweight Costs and the Size of Government”. Cambridge. NBER Working Paper Series. Working Paper 6789. November.
Bird R. M., Tarasov A. V. (2004). "Closing the gap: fi scal imbalances and intergovernmental transfers in developed federations". Environment and Planning C: Government and Policy, v. 22(1) 77 – 102.
Blanco, F. A. (1998). “Disparidades Interregionais, Capacidade de Obtenção de Recursos Tributários, Esforço Fiscal e Gasto Público no Federalismo Brasileiro”. XX Prêmio BNDES de Dissertação de Mestrado, Rio de Janeiro: BNDES.
Boadway, R, I. Horiba and R.Jha (1999). “The provision of public services by government funded decentralized agencies”. Public Choice, v. 100, 157–184.
Buchanan, J., and Wagner, R. E. (1977). “Democracy in Defi cit: The Political Legacy of Lord Keynes”. New York: Academic Press.
Cazals, C., J.P. Florens and Simar, L. (2002). “Nonparametric Frontier Estimation: A Robust Approach”. Journal of Econometrics, v. 106, 1-25.
Charnes, A., W. W. Cooper and E. Rhodes (1978). “Measuring Efficiency of Decision Making Units”. European Journal of Operational Research, 1, 429–44.
Cherchye, L., T. Kuosmanen and G. T. Post (2000). “New Tools for Dealing with Errors in Variables in DEA”. CES Discussion Paper 0006.
Deprins, D., L. Simar and H. Tulkens. (1984). “Measuring Labor Efficiency in Post Offices.” In: M.
Färe, R., S. Grosskopf and C. K. Lovell (1985). “The Measurement of Efficiency of Production”. Boston: Kluwer-Nijhoff Publishing.
Esteller-Moré, A (2005). “Is There a Connection Between the Tax Administration and the Political Power?”. International Tax and Public Finance, pp. 639-663.
Farrell, M. J. (1957). “The Measurement of Productive Effi ciency”, Journal of the Royal Statistical Society, A CXX, Part 3.
Førsund, F.R., S. Kittelsen and F. Lindseth (2005). “Effi ciency and Productivity of Norwegian Tax Offi ces”. Memorandum 29/2005, University of Oslo, Department of Economics.
Greene, W.H. (1981). “On the asymptotic bias of the ordinary least squares estimator of the Tobit model”. Econometrica, v. 49, 505-513.
Gasparini, C. E., Melo, C. S. L. de (2004). “Equidade e Efi ciência Municipal: uma Avaliação do Fundo de Participação dos Municípios – FPM”. VIII Prêmio Tesouro Nacional. Brasília: ESAF.
Instituto Brasileiro de Geografi a e Estatística – IBGE (2005). “Perfi l dos municípios brasileiros: gestão pública 2004”. Rio de Janeiro: IBGE.
Jha, R., M. S. Mohanty S. Chatterjee and P. Chitkara (1999). “Tax effciency in selected Indian states”. Empirical Economics, 24:641-654.
Koenker, R., and G. Bassett (1978). “Regression Quantiles”. Econometrica, 46, 33-50.
Koopmans, T. C. (1951). “An Analysis of Production as an Effi cient Combination of Activities.” In: T. C. Koopmans (ed), “Activity Analysis of Production and Allocation”. Cowles Commission for Research in Economics, Monograph 13. New York: John-Wiley and Sons, Inc.
Leuthold, J. H. (1991). “Tax shares in developing countries”. Journal of Economic Development, v. 35, p. 175-85.
Litvack, J., Ahmad, J. and Bird, R. (1998). “Rethinking Decentralization in Developing Countries”. Sector Studies Series, The World Bank Washington, D.C.
McCarty, T. and Yaisawarng (1993). “Technical Effi ciency in New Jersey School Districts.” In: Fried, H. O, Lovell, C.A K. and Schmidt, S. S. (eds.), “The Measurement of Productive Effi ciency”. Oxford University Press.
Moesen, W. and Persoon, A. (2002). “Measuring and explaining the productive effi ciency of tax offi ces: a nonparametric best practice frontier approach”. Tijdschrift Voor Economie en Management, Vol. 47, Nº 3, pp.399–416.
Orair, R. C., Alencar, A. A. (2010). “Esforço Fiscal dos Municípios: indicadores de condicionalidade para o sistema de transferências intergovernamentais”. XV Prêmio Tesouro Nacional. Brasília: ESAF.
Piancastelli, M. (2001). “Meansuring the tax effort of developed and developing countries. Cross Country Panel Data Analysis – 1985/95”. Texto para Discussão, nº 818. Rio de Janeiro: IPEA
Reis, E., Blanco, F. A. (1996). “Capacidade Tributária dos Estados Brasileiros - 1970/90”. Economia Brasileira em Perspectiva, v.2. Rio de Janeiro: IPEA.
Rezende, F. (1995). “Federalismo Fiscal: Novo Papel para Estados e Municípios”. Mimeo, IPEA.
Ribeiro, E. P. (1998). “Transferências Intergovernamentais e Esforço Fiscal dos Estados Brasileiros”. Anais do XXI Encontro Brasileiro de Econometria.
Ribeiro, E. P., Shikida, C. D. (2000). “Existe Trade-off entre Receitas Próprias e Transferências? O Caso dos Municípios Mineiros”. Anais do IX Seminário sobre a Economia Mineira, v. 1., p. 441-462. Belo Horizonte: UFMG – CEDEPLAR.
Sampaio de Sousa, M. C., Stosic, B. D. (2005). “Technical Effi ciency of the Brazilian Municipalities: Correcting Nonparametric Frontier Measurements for Outliers”. Journal of Productivity Analysis, Springer-Netherlands, v. 24, p. 155-179.
Secretaria do Tesouro Nacional – STN (2005). “Finanças do Brasil - Dados Contábeis dos Municípios – 2004”. Brasília: STN.
Simar, L. (2003). “Detecting Outliers in Frontier Models: A Simple Approach”. Journal of Productivity Analysis, v. 20, 391–424.
Simar, L. and P. Wilson (2000). “Statistical Inference in Nonparametric Frontier Models: The State of the Art”. Journal of Productivity Analysis, v. 13, 49–78.
Simar, L. and P. Wilson (2005). “Statistical inference in nonparametric frontier models: Recent developments and perspectives," In: “The Measurement of Productive Effi ciency”, ed. H. Fried, C.A.K. Lovell, and S. Schmidt, 2nd ed., Oxford: Oxford University Press.
Thirtle, C., B. Shankar, P. Chitkara, S. Chatterjee and S. Mohanty (2000). “Size Does Matter: Technical and Scale Effi ciency in Indian State Jurisdictions.” Review of Development Economics, v. 4, 340-352.
United Nations Development Programme – UNDP (2003). "Atlas do Desenvolvimento Humano no Brasil". Brasília: UNPD.
Varsano, R. and Mora, M. (2001). “Fiscal Decentralization and Subnational Fiscal Autonomy in Brazil: Some Facts of the Nineties”. Texto Para Discussão Nº 854. Rio de Janeiro: IPEA.
Vasconcelos, J. R. de, Piancastelli, M., Miranda, R. B. (2006). “Esforço Fiscal dos Estados Brasileiros”. Revista Econômica do Nordeste, v. 37, nº 1, p. 7-36. Fortaleza: BNB.
Wilson, P. (1993). “Detecting influential observations in deterministic nonparametric frontiers models”. Journal of Business and Economic Statistics, v. 11, 319-323.
Yu, C. (1998). “The effects of exogenous variables in effi ciency measurement – a Monte Carlo study”. European Journal of Operational Research, v. 105, 569-580.
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30-03-2012
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Copyright (c) 2012 Maria da Conceição Sampaio de Sousa, Pedro Lucas da Cruz Pereira Araújo, Maria Eduarda Tannuri-Pianto
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Como Citar
Sousa, M. da C. S. de, Araújo, P. L. da C. P., & Tannuri-Pianto, M. E. (2012). Residual and technical tax efficiency scores for Brazilian municipalities: a two-stage approach. Estudos Econômicos (São Paulo), 42(1), 43-74. https://doi.org/10.1590/S0101-41612012000100002
Atualizado em 02/08/2024