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

Published: 26 February 2026| Version 1 | DOI: 10.17632/cdh385zwv4.1
Contributor:
Otavio Cabello

Description

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).

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Social Sciences, Taxation, Public Finance

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