Effects of Innovation in Tax Administration: Evidence from Municipalities in Brazil

This dataset contains fiscal and administrative data from 80 municipalities in the state of São Paulo, Brazil, with populations exceeding 100,000 inhabitants. The data covers a 10-year period (2013–2022) and was used to analyze the impact of innovative tax administration practices on local revenue collection (IPTU, ITBI, and ISS).本数据集收录巴西圣保罗州80个人口逾10万的市的财政与行政数据。该数据覆盖2013年至2022年共十年的时间跨度，被用于分析创新性税收征管实践对地方税收收入（IPTU、ITBI与ISS的影响。