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Fiscal effort and water resources windfalls in Brazilian municipalities

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Author(s):
Alexander Brian Chow
Total Authors: 1
Document type: Master's Dissertation
Press: São Paulo.
Institution: Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA/SBD)
Defense date:
Examining board members:
Fernando Antonio Slaibe Postali; Eric Universo Rodrigues Brasil; Fabiana Fontes Rocha; Sérgio Naruhiko Sakurai
Advisor: Fernando Antonio Slaibe Postali
Abstract

This Master\'s dissertation in Economic Theory aims to verify whether the water windfalls paid to municipalities that hold hydroelectric power stations or water reservoirs have any impact on their fiscal effort. The issue is relevant since a reduced tax effort may pose a threat to the municipalities\' development, since these resources can vary in time and since it may have an end due to the power plant\'s useful life. It will be used the stochastic frontier technique applied to a panel data of Brazilian municipalities between 2007 and 2012. The results show that, in a general way, the municipalities that benefit from the water windfalls are more inefficient than those which don\'t receive these resources (AU)

FAPESP's process: 14/19241-0 - Fiscal effort and water resources windfalls in Brazilian municipalities
Grantee:Alexander Brian Chow
Support Opportunities: Scholarships in Brazil - Master