This paper examines whether fiscal illusion can help to explain the behavior of federal government expenditures in Brazil during period 1990-2011. The analyses is based on a median voter model that admits that the degree of tax visibility may affect the individual’s perception of his tax...

The worry with the effects of public expenditures is appeal, mainly for their impacts on economic growth. Many papers suggest that public expenditures should raise the private productivity and the economic growth. On the one hand, an expansion of public expenditures that are financed by...

Analyzing the evolution of the main revenues and expenditure government accounts, this paper describes the behavior of the public sector during the period 1890/1945. Not only because its importance in terms of the volume of resources that allocates, but also because data availability, the study...

We evaluate the efficiency of expenditure in health care provision by comparing various output measures (life expectancy; infant survival rate; years of life recovered from diseases; population; area) from the health system of Brazilian and OECD countries with an expenditure measure (health...