@article{cabello_moraes_azevedo_casquel junior_2026,  title={aa<b>Innovation and efficiency in local tax administration: evidence from Brazil</b>},  volume={60},  ISSN={0034-7612},  url={https://doi.org/10.1590/0034-761220260007x},  DOI={10.1590/0034-761220260007x},  journal={Revista de Administração Pública},  publisher={Fundação Getulio Vargas},  author={Cabello, Otávio Gomes and Moraes, Gustavo Hermínio Salati Marcondes de and Azevedo, Ricardo Rocha de and Casquel Junior, Jair Manoel},  year={2026},  pages={e2025–0007} }