Flypaper Effect and Fiscal Laziness: An Analysis of Municipal Collection Efficiency in Relation to Voluntary Transfers Received
DOI:
https://doi.org/10.51341/cgg.v26i1.3018Keywords:
Flypaper Effect, Voluntary Transfer of Resources, Data Envelopment AnalysisAbstract
Objective: This study aims to analyze to what extent the voluntary transfer of financial resources explains the efficiency in collecting municipal taxes.
Method: In order to achieve this objective, the effects of the flypaper effect of voluntary transfers of resources on the efficiency of municipalities in carrying out the expected collections were considered. In other words, the increase in transfers is expected to reduce the municipal effort to collect its revenues and, consequently, decrease the collection efficiency scores. The 399 subjects in Paraná were analyzed in the interstice between 2018 and 2019, using Data Envelopment Analysis (DEA), for measuring efficiency, correlation analysis and Multivariate Regression Test.
Results: The set of results found indicate that, in fact, there is an inversely proportional relationship between voluntary transfers received and efficiency in fundraising, consistent with the implications predicted by the flypaper effect.
Originality/Relevance: In view of these findings, it is assumed that the article brings innovations regarding the analysis perspective to identify the flypaper effect, in addition to fostering discussions about the consequences that the absence of revenue review may have on the collection of taxes by society
Theoretical/methodological contributions: Furthermore, it should be emphasized that the reflexes inherent to the phenomenon of the flypaper effect are not only related to the values that enter the municipal coffers, but to the efficiency of the entity in collecting these values. This component allows you to evaluate revenues by weighing the inputs needed to earn them.
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