Browsing Produção Intelectual em Bases Externas by Subject "Finanças públicas

Um estudo sobre a distribuição das transferências para o setor de saúde no Brasil

Simão, Juliana Barby; Orellano, Verônica Inês Fernandez
2015-03-01

This paper investigates the existence of a positive relationship between municipal per capita revenues - which includes local taxes and unconditional lump sum federal grant receipts - and federal grants received through ...

A importância do regime de estimativa de ISS para a arrecadação tributária dos municípios brasileiros

Ozaki, Marcos Takao; Biderman, Ciro
2004-12-01

This paper aims to analyze the effect of a special regime of taxes, the Regime de Estimativa used on the tax on services (ISS) charged by the municipalities in Brazil. The first section analyzes the importance for ...

Pagando o preço de governar: custos de gerência de coalizão no presidencialismo brasileiro

Bertholini, Frederico; Pereira, Carlos
2017-08-01

This paper examines the effects of a president's coalition management decisions on the costs of governing. An innovative Governing Costs Index (GCI) was developed, taking into consideration political and financial transfers ...

A penosa volta à ortodoxia

Sandroni, Paulo
2013-04-22

Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil

Mattos, Enlinson; Politi, Ricardo Batista
2014-01

This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to ...

Public debt sustainability and endogenous seigniorage in Brazil: time-series evidence from 1947-1992

Issler, João Victor; Lima, Luiz Renato
2000-06

In this paper, we investigate three central issues in public finance. First, was the path of public debt sustainable during 1947-1992? Second, how has the government balanced the budget after shocks to either revenues or ...