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Empowering Local Governments: Evidence from Rural Land Tax Decentralization

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  • Cavalcanti, Pedro Henrique
  • Motta Café, Renata

Abstract

This 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.

Suggested Citation

  • Cavalcanti, Pedro Henrique & Motta Café, Renata, 2025. "Empowering Local Governments: Evidence from Rural Land Tax Decentralization," IDB Publications (Working Papers) 14081, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:14081
    DOI: http://dx.doi.org/10.18235/0013505
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    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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