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Câmbio e arrecadação municipal no Brasil: uma análise empírica de 2004 a 2007

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  • Teixeira, Lucas
  • Mattos, Enlinson

Abstract

Este trabalho busca testar empiricamente a associação estatística entre taxa de câmbio real local e arrecadação dos municípios brasileiros para o período de 2004 a 2007. O trabalho apresenta evidências empíricas sobre a relação positiva, mas heterogênea entre a taxa cambial e o montante arrecadado de IPTU nos municípios do Brasil no período de 2004 a 2007. Encontramos que a depreciação do real em relação ao dólar em um real (comparativamente a dois anos atrás) está associado a um aumento de R$ 4,65 o montante arrecadado em média por habitante através do IPTU. Não encontramos efeito da taxa de câmbio real sobre a arrecadação do ISS de forma direta.

Suggested Citation

  • Teixeira, Lucas & Mattos, Enlinson, 2010. "Câmbio e arrecadação municipal no Brasil: uma análise empírica de 2004 a 2007," Textos para discussão 251, FGV/EESP - Escola de Economia de São Paulo, Getulio Vargas Foundation (Brazil).
  • Handle: RePEc:fgv:eesptd:251
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