Determinants of municipal tax rates: empirical evidence in the portuguese context

The municipality is the circumscription of the territory in which citizens, associated by common relations (locality, work and traditions) live under an autonomous organisation, for economic, administrative and cultural purposes. The powers to define the tax burden in each municipality raise the que...

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Bibliographic Details

Published in:	GeSec : Revista de Gestão e Secretariado Vol. 14; no. 8; pp. 13419 - 13443
Main Authors:	E Soares, Ricardo de Moraes, Reis, Hélder, Catarino, João Ricardo
Format:	Journal Article
Language:	English
Published:	São Paulo Sindicato das Secretárias do Estado de São Paulo 15-08-2023
Subjects:	Fiscal policy Municipalities Tax rates
Online Access:	Get full text
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