Capacidade estatal, burocracia e tributação nos municípios brasileiros por André Marenco, Maria Tereza B. Strohschoen e William Joner publicado na Revista de Sociologia e Política (12/2017). “…Os resultados mostraram que administrações municipais com serviço público mais profissionalizado incrementam suas razões de chance para arrecadação do imposto patrimonial.”
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