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

  • Teixeira, Lucas
  • Mattos, Enlinson Henrique Carvalho de

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.

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Paper provided by Escola de Economia de São Paulo, Getulio Vargas Foundation (Brazil) in its series Textos para discussão with number 251.

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Date of creation: 27 May 2010
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Handle: RePEc:fgv:eesptd:251
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