Utilize este identificador para referenciar este registo: http://hdl.handle.net/10362/14897
Título: Corruption: Who pays for the bill?
Autor: Figueiredo, Dalila Adriana Bernardino
Orientador: Tavares, José
Arvate, Paulo
Palavras-chave: Tax revenue
Negotiated transfers
Corruption
Local Government
Data de Defesa: Set-2014
Resumo: This paper intends to study who pays for corruption in Brazil from 2005 to 2011. Politicians may decide to charge the spillovers of corruption at a municipal level through taxes or to charge it to the entire country through voluntary transfers. The used measure of corruption is based on audit reports conducted on randomly selected municipalities from 2005 to 2011.In order to address this question an IV strategy was computed using as instrument for the number of observed cases of corruption the dummy variable of being audited or not. We evaluated the impact of corruption on taxes and on voluntary transfers and concluded that with an increase in the number of observed cases of corruption the first decreases and the latest registers an increase. Therefore, considering all Brazilian municipalities, mayors prefer to spread the bill all over the country than charging it locally.
URI: http://hdl.handle.net/10362/14897
Designação: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics and from Escola de Economia de São Paulo – FGV São Paulo
Aparece nas colecções:NSBE: Nova SBE - MA Dissertations

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