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Master's Dissertation
DOI
10.11606/D.12.2016.tde-21092016-163036
Document
Author
Full name
Elias Celestino Cavalcante
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2016
Supervisor
Committee
Chagas, André Luis Squarize (President)
Pereda, Paula Carvalho
Revelli, Federico Giovanni
Sakurai, Sérgio Naruhiko
Title in English
Determinants of tax rates in the local level : the case of the ISS in the state of São Paulo
Keywords in English
Econometrics
Local government
Public Finance
Taxes
Abstract in English
According to the survey Profile of Brazilian municipalities (2012) from the Brazilian Institute of Geography and Statistics (IBGE), around 63\% of the municipalities in Brazil made use of "mechanisms to attract companies". Localities offer benefits to the companies with the interest of receiving future gains from the increase in economic activity. Among these mechanisms is the tax on services (ISS), which affects directly the services companies. In this context, this study aims to analyze the main determinants of the tax rates set by municipalities, including the interaction with neighbors municipalities in the tax setting. Using a database of São Paulo state municipalities, a tax decision equation is estimated, making use of some Spatial Econometrics methods. Moreover, to add robustness to the results, the choice of the best spatial weights matrices is made by a comparison of log-likelihoods. Finally, a Tobit model is estimated, extending the model of tax decision to incorporate the institutional arrangements that limit the range of the tax rate set by municipalities. The results achieved indicate that the characteristics of neighboring municipalities have a significant influence in the local tax rate setting, and also the estimation indicates the presence of interaction among the localities in the tax rates setting for some groups of service
Title in Portuguese
Determinantes das alíquotas de imposto no nível municipal : o caso do ISS no estado de São Paulo
Keywords in Portuguese
Econometria
Finanças públicas
Governo municipal
Impostos
Abstract in Portuguese
De acordo com a pesquisa Perfil dos municípios brasileiros de 2012, do Instituto Brasileiro de Geografia e Estatística - IBGE, cerca de 63\% dos municípios do país faziam uso de "mecanismos de atração de empreendimentos". Os municípios buscam oferecer benefícios às empresas visando ganhos futuros decorrentes do aumento da atividade econômica. Dentre os mecanismos que as localidades podem usar está o Imposto sobre Serviços (ISS), que aparece como um alvo importante de debate, pois afeta diretamente as empresas de serviços. Usando uma base de dados dos municípios do estado de São Paulo, um modelo para explicar a definição das alíquotas de ISS é estimado. Devido à inclusão das alíquotas da vizinhança no modelo, são utilizadas técnicas de Econometria Espacial. Ademais, para adicionar robustez aos resultados, a escolha das matrizes de pesos espaciais é feita por meio de uma comparação das log-likelihoods. Por fim, um modelo Tobit é estimado, para levar em consideração os limites institucionais das alíquotas de ISS, que poderiam limitar as funções de reação estimadas. Os resultados indicam uma relevante importância das variáveis da vizinhança na determinação das alíquotas locais, bem como a presença de interação significativa entre as municipalidades na definição das alíquotas de alguns grupos de serviços.
 
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Publishing Date
2016-09-27
 
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