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Brazilian Tax Collection reform and Its Effects
Working paper
Charles Kahn, Emilson Silva
June 1994 |
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We find evidence that instituting the plan did influence
incentives both at the group and at the individual level. Overall,productivity in collecting delinquent taxes declined over the period; however, the decline was least in low-value added areas and sectors and greatest in high value-added areas and sectors. The overall decline is probably partly illusory extreme inflation rates at the beginning of our period probably distort the data and partly due to a secular shift in the difficulty of finding evaders. The relative movements in productivity apparently stem from two sources: a shift of resources
within the collection authority away from lower productivity activities towards higher productivity activities, and a stronger incentive effect
from the reform on low value-added activities and sectors |
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| Last updated on: 12/21/2006 |
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