Effects of Innovation in Tax Administration: Evidence from Municipalities in Brazil

Mendeley Data 2026 Dataset Open access

Read full text
Authors: Otávio Gomes Cabello
DOI: 10.17632/cdh385zwv4
Cited by: 0

Abstract

This dataset contains fiscal and administrative data from 80 municipalities in the state of São Paulo, Brazil, with populations exceeding 100,000 inhabitants. The data covers a 10-year period (2013–2022) and was used to analyze the impact of innovative tax administration practices on local revenue collection (IPTU, ITBI, and ISS).

Fields of Study & Subjects

Taxation and Compliance Studies Local Government Finance and Decentralization Economic and Fiscal Studies

Publication details

Journal / source
Mendeley Data
Publication date
26 February 2026
Language
EN
Document type
Dataset