This article presents various econometric specifications - most notably Markov- Switching models - for the fiscal reaction function of the Brazilian consolidated public sector after the 1994 ?Real Plan?. The results reported here strongly suggest that a major structural break has happened in the...

This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995-2007 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that...

This text aims to offer three contributions to the study of Brazilian public expenditures on health and education. First by constructing annual and bimonthly estimates of these expenditures in order to allow time series analyses of their historical evolution. Second by analysing the relative...

This paper analyzes the personnel expenditures in the Brazilian federal civil public service using administrative records from the Executive Branch. There are two contributions which are noteworthy because they may improve the understanding of policy makers regarding the evolution of those...

This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995-2007 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that...

Esse artigo apresenta uma metodologia simplificada de estimação da carga tributária brasileira em níveis trimestrais, detalha os problemas práticos enfrentados na implementação dessa última (por volta de dezembro de 2006) e, por fim, apresenta (e discute brevemente) as estimativas da...

This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest. Personal Income Taxes account for about 6% of the Gross...

This article presents a linear econometric model with variable coefficients for the analysis of the quarterly dynamics of the Brazilian gross tax burden in the 1995-2008 years.The choice of this particular model was motivated by the constant changes made in the Brazilian tax system during these...