Portuguese Abstract: Com o intuito de tentar captar o comportamento incentivado pela LRF no âmbito dos governos locais, este trabalho visou construir e analisar indicadores de performance para observar a tendência da gestão fiscal e da qualidade do gasto nos municípios nos períodos pré e...

Portuguese Abstract: O termômetro tributário é uma medida que antecipa e aproxima a evolução e o tamanho da carga tributária bruta global. A soma do arrecadado pelos maiores tributos no Brasil decresceu em ritmo mais acelerado no ano de 2016 – se não for contada a receita...

This book provides a new institutional economics perspective on the evolving role of local government in a globalized and localized world. The framework for local governance developed in this book represents a paradigm shift as it argues for top down mandates on local governance to be replaced...

Although the states and municipalities that comprise the Brazilian Federation have considerable autonomy in raising their own tax income and spending public funds, this is not the outcome of a planned decentralization process. The improvement in fiscal indicators at the subnational-government...

This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others...

Spanish Abstract: Los estados y municipios de la federación brasileña tienen considerable autonomía en la generación directa del ingreso tributario y en la asignación de los recursos públicos, aunque esto no obedezca a un proceso planificado de descentralización fiscal. La mejora de los...

Spanish Abstract: En los últimos años, América Latina demostró que es posible compatibilizar un alto crecimiento económico con avances sociales significativos. Sin embargo, el cambio de algunas condiciones externas, consecuencia de la crisis de Estados Unidos y la inflación mundial, obliga...

This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin America,” carried out at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. Herein the...

English Abstract: In most countries, public spending on social protection is normally funded through the collection of taxes levied on the payroll. In this field, Brazil has its own structure around what has been called "social security" which, by constitutional definition, includes forecasting,...

The literature on federalism often evokes an association between redemocratization and decentralization, in which the consolidation of democracy is associated with a strengthening of federalism and a trend towards administrative, political and fiscal decentralization (Souza, 1999). The fact that...