This work analyses the evolution of the tributary structure and the constitution and organisation of the Brazilian revenue system in the long period from 1889 to 2009. It aims to identify, on one hand, the functions attributed to fiscal policy and to taxation, as well as how these State`s...

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...