Browsing Produção Intelectual em Bases Externas by Title "Why do some governments resort to 'creative accounting' but not others? Fiscal governance in the Brazilian federation"

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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 ...