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dc.titleEmpowering Local Governments: Evidence from Rural Land Tax Decentralization
dc.contributor.authorCavalcanti, Pedro Henrique
dc.contributor.authorMotta Café, Renata
dc.contributor.orgunitFiscal Management Division
dc.contributor.orgunitInstitutions for Development Sector
dc.coverageBrazil
dc.coverageLatin America
dc.coverageThe Caribbean
dc.date.available2025-04-23T00:04:00
dc.date.issue2025-04-23T00:04:00
dc.description.abstractThis paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and environmental outcomes. Decentralization led to sustained revenue gains, increased agricultural production, expanded reported environmental protection areas, and slightly decreased land concentration. Our findings highlight the role of property taxation as a policy instrument for environmental conservation and sustainable development.
dc.format.extent56
dc.identifier.doihttp://dx.doi.org/10.18235/0013505
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Empowering-Local-Governments-Evidence-from-Rural-Land-Tax-Decentralization.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectDecentralization
dc.subjectMunicipal Government
dc.subjectFiscal Decentralization
dc.subjectTaxation
dc.subjectFiscal Policy
dc.subjectLand Use
dc.subjectGross Domestic Product
dc.subjectSustainable Development
dc.subjectCrops
dc.subjectProperty Tax
dc.subject.jelcodeH23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies
dc.subject.jelcodeH30 - Fiscal Policies and Behavior of Economic Agents: General
dc.subject.jelcodeH77 - Intergovernmental Relations • Federalism • Secession
dc.subject.keywordsfiscal decentralization;extra-fiscality;Land use;sustainable develop-ment;ruralproperty tax
idb.identifier.pubnumberIDB-WP-01696
idb.operationBR-T1635
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