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...

There is a belief among Brazilians that the country pays too much tax and that this value does not return to society with the provision of good public services, that the state inefficiency coupled with corruption consumes the generated resources. However, the Brazilian society needs to fully...

There is a belief among Brazilians that the country pays too much tax and that this value does not return to society with the provision of good public services, that the state inefficiency coupled with corruption consumes the generated resources. However, the Brazilian society needs to fully...

The proposal is to discuss the dynamics of public debt and propose to carry out institutional changes in order to eliminate short-term logic dominant in the Brazilian financial market. The fall in real interest rates gave way to deepen recent changes in debt structure and eliminate the remaining...

The proposal is to discuss the dynamics of public debt and propose to carry out institutional changes in order to eliminate short-term logic dominant in the Brazilian financial market. The fall in real interest rates gave way to deepen recent changes in debt structure and eliminate the remaining...

The mapping of frequency rates of events is an important tool for guiding public policy. Nevertheless, this problem has not received adequate attention by most researchers. In many studies, the used ratios have serious problems when the geographic units have a small population at risk and when...

The mapping of frequency rates of events is an important tool for guiding public policy. Nevertheless, this problem has not received adequate attention by most researchers. In many studies, the used ratios have serious problems when the geographic units have a small population at risk and when...

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 burden...