Although the states and municipalities that comprise the Brazilian Federation have considerable autonomy in raising their own tax income and spending public funds, this is not the outcome of a planned decentralization process. The improvement in fiscal indicators at the subnational-government...

Spanish Abstract: Los estados y municipios de la federación brasileña tienen considerable autonomía en la generación directa del ingreso tributario y en la asignación de los recursos públicos, aunque esto no obedezca a un proceso planificado de descentralización fiscal. La mejora de los...

English Abstract: In most countries, public spending on social protection is normally funded through the collection of taxes levied on the payroll. In this field, Brazil has its own structure around what has been called "social security" which, by constitutional definition, includes forecasting,...