Browsing by Author "Souza, Saulo Santos de"

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The political economy of fiscal reform in Brazil: the rationale for the suboptimal equilibrium

Melo, Marcus André B. C. de; Pereira, Carlos; Souza, Saulo Santos de
2009-03

This project examines fiscal reforms in Brazil since the 90s, focusing on the varying reform outcomes in the area of taxation, budgeting, and fiscal federalism. While there has been an extensive reorganization of fiscal ...
Why do some governments resort to 'creative accounting' but not others? Fiscal governance in the Brazilian federation

Melo, Marcus André B. C. de; Pereira, Carlos; Souza, Saulo Santos de
2014-11

This paper investigates the determinants of compliance with fiscal rules. Using information from 27 Brazilian state governments, the paper shows that the level of political competition and the degree of political autonomy ...