The aim of this paper is to analyze the recent evolution of the Tax Burden and the fiscal federalism in Brazil, taking into consideration its effects on sub national levels. More precisely, it intends to show how fiscal federalism changed in the last ten years, and how this behavior imposes...

This paper seeks to analyze the tax revenue level and the equity of the Brazilian real estate tax (IPTU) in the city of Rio de Janeiro, showing the main factors for its performance. The first two chapters confirm, based on theory, the necessity of progressiveness in the IPTU taxation system, and...

This article discusses the insertion of social participation in the construction of multiannual plans - Planos Plurianuais (PPAs) - of the states relative to the period of 2012-2015 in Brazil. It describes what has been done in ten states in Brazil in terms of social participation from the...

The study presents a macro-finance model to analyze the impacts of a fiscal policy shock in the Brazilian term structure of interest rate in the period 1999-2010. Fiscal policy explains a higher proportion of the long-term interest rate variance (25% of the five years rate) comparing to the...

This work is a compilation of studies produced at the Social Studies Department - Disoc/Ipea to support the elaboration of the document Brazil: the state of the Union - 2007. Health outcomes in the last decades, health policies after 1988 and the role of the government in health care are...

Basic sanitation services have been undergoing substantial institutional change since the adoption of the new Brazilian National Sanitation Law, in 2007 (Federal Statute n. 11.445/2007, hereinafter LNSB [Lei Nacional de Saneamento Básico]), both as an industrial chain for the provision of...

This paper discusses the evolution of public employment data among different countries since the end of the nineteenth century and through the twentieth century, with special emphasis to the period after the Second World War (after 1945). The description of the international socio-economic...

In this article, we analyze the efficiency of Brazilian local legislative branches using the nonparametric estimator FDH (Free Disposal Hull). At the regional level, the results show high concentration of local legislative branches in the south. In addition, among the inefficient local...

This paper attempts to evaluate public sector expenditure efficiency comparing Brazil with other Latin American countries for the period 1998-2002. We first computed a composite index, comprising economic and social indicators, to measure public sector performance. Efficiency of expenditure was...

This Discussion Paper deals with the institutional and economic aspects of the Brazilian federative state according to the 1988 Constitution. The context of vertical coordination of urban infrastructure investments is then examined. Previous studies have shown that the benefits of economic...