@article{article8257dccb,
title   = {Flypaper effect revisited: evidence for tax collection efficiency in brazilian municipalities},
author = {Mattos, Enlinson de and Rocha, Fabiana Fontes and Arvate, Paulo Roberto},
year = {2011},
doi = {10.1590/s0101-41612011000200002},
journal   = {Estudos Econômicos}
}