Financing State and Local Government in Brazil

Financing State and Local Government in Brazil
Author: Dennis J. Mahar,William R. Dillinger
Publsiher: Unknown
Total Pages: 55
Release: 1983
ISBN: 1928374650XXX
Category: Intergovernmental fiscal relations
Language: EN, FR, DE, ES & NL

Financing State and Local Government in Brazil Book Excerpt:

Brazil's system of intergovernmental fiscal relations has, with some minor exceptions, remained unchanged for almost two decades. Economic, social and political conditions in the country, however, have undergone profound transformations during the same period. This paper investigates whether the mechanisms, established during the 1960s, for financing state and local governments are still adequate in the environment of the 1980s. The main conclusion is that they are not, and that certain fiscal adjustments are called for in order to bring resource availability at the subnational level more into line with functional responsibilities. Given the extreme intra- and interregional economic disparities prevailing in Brazil, special attention is given to the fiscal problems of governments in poorer regions. The methodology used in this report focuses attention on the extent to which the intergovernmental fiscal system has achieved and maintained vertical balance, the balance between resource availability and functional responsibilities at each of the various levels of government, and horizontal balance, the balance between resources and responsibilities at given levels of government in different parts of the country.

Essays on Municipal Public Finance in Brazil

Essays on Municipal Public Finance in Brazil
Author: Rachel Elizabeth Gardner
Publsiher: Unknown
Total Pages: 366
Release: 2013
ISBN: 1928374650XXX
Category: Electronic Book
Language: EN, FR, DE, ES & NL

Essays on Municipal Public Finance in Brazil Book Excerpt:

This dissertation studies local public finance in Brazil, with a focus on how federal and state government policies affect local spending and revenue generation. In Chapter I, I provide a descriptive analysis of local public finance in Brazil, with a focus on local revenue generation. In addition to describing the system of public finance in Brazil from a municipal perspective, I discuss the major challenges facing local governments in Brazil and in other low and middle income countries and present the reader with a descriptive picture of local revenue generation in Brazilian municipalities using publicly available data on municipal accounting records, municipal population and GDP, and municipal revenue generation infrastructure and administration. In Chapter II, I study the relationship between intergovernmental transfers and local revenue generation in Brazil. A major consideration in designing an intergovernmental transfer system is the concern that government transfers may "crowd out" local revenue generation. While traditional public finance theory suggests that this will be the case, empirical findings often refute this theoretical prediction in favor of the so-called Flypaper Effect. I take advantage of exogenous changes to state formulas determining the municipalities' share of value-added tax resources as an instrument for endogenous transfers to estimate local revenue generation responses to transfers. I find no evidence that government transfers reduce local per capita revenue generation in the context of two states in Northeastern Brazil, contributing to the limited body of rigorous evidence finding that intergovernmental transfers do not necessarily reduce incentives for local revenue generation and that the Flypaper Effect can indeed exist in certain contexts. In Chapter III, I measure the impact of Brazil's personnel expenditure limits imposed as a component of its Law of Fiscal Responsibility, implemented in 2001. Personnel expenditure limitations require that municipalities spend no more than 60% of liquid current receipts on personnel. I measure the expenditure limit's impacts on a series of public finance outcomes by comparing changes in outcomes among those bound by the limits (those that were initially above the limit) to those just below the limit using a difference-in-difference regression framework with municipality fixed effects and controlling for state-specific flexible time trends. Chapter III adds to the large body of literature examining the impacts of tax and expenditure limits (TELs) but is one of the few to do so outside of the US context. It is also one of the few studies of expenditure limitations rather than tax limitations, as most of the US TELs are focused on limiting taxation rather than spending. While Brazil's personnel expenditure limits are generally successful in reducing personnel expenditures, municipalities seem to be substituting non-personnel expenditures for personnel expenditures rather than slowing the growth of total expenditures. At the same time, the expenditure limits seem to encourage municipalities to ease their spending constraints by increasing revenues where they can. The net effect is a small but significant reduction in deficit spending.

The Public Good and the Brazilian State

The Public Good and the Brazilian State
Author: Anne G. Hanley
Publsiher: University of Chicago Press
Total Pages: 288
Release: 2018-05-30
ISBN: 022653510X
Category: History
Language: EN, FR, DE, ES & NL

The Public Good and the Brazilian State Book Excerpt:

Who and what a government taxes, and how the government spends the money collected, are questions of primary concern to governments large and small, national and local. When public revenues pay for high-quality infrastructure and social services, citizens thrive and crises are averted. When public revenues are inadequate to provide those goods, inequality thrives and communities can verge into unrest—as evidenced by the riots during Greece’s financial meltdown and by the needless loss of life in Haiti’s collapse in the wake of the earthquake. In The Public Good and the Brazilian State, Anne G. Hanley assembles an economic history of public revenues as they developed in nineteenth-century Brazil. Specifically, Hanley investigates the financial life of the municipality—a district comparable to the county in the United States—to understand how the local state organized and prioritized the provision of public services, what revenues paid for those services, and what happened when the revenues collected failed to satisfy local needs. Through detailed analyses of municipal ordinances, mayoral reports, citizen complaints, and financial documents, Hanley sheds light on the evolution of public finance and its effect on the early economic development of Brazilian society. This deeply researched book offers valuable insights for anyone seeking to better understand how municipal finance informs histories of inequality and underdevelopment.

Fiscal Decentralization and Local Finance in Developing Countries

Fiscal Decentralization and Local Finance in Developing Countries
Author: Roy Bahl,Richard M. Bird
Publsiher: Edward Elgar Publishing
Total Pages: 512
Release: 2018-03-30
ISBN: 1786435306
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Fiscal Decentralization and Local Finance in Developing Countries Book Excerpt:

This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual practice of subnational government finance. The extensive literature about the theory and practice is surveyed and longstanding problems and new questions are addressed. It focuses on the key choices that must be made in decentralizing, on how economic and political factors shape the choices that countries make, and on how, by paying more attention to the need for a more comprehensive approach and the critical connections between different components of decentralization reform, everyone involved might get more for their money.

The Challenge of Local Government Size

The Challenge of Local Government Size
Author: Santiago Lago-Peñas,Jorge Martinez-Vazquez
Publsiher: Edward Elgar Publishing
Total Pages: 320
Release: 2013-07-01
ISBN: 1782544305
Category: Political Science
Language: EN, FR, DE, ES & NL

The Challenge of Local Government Size Book Excerpt:

In the efficient delivery of local public services, size matters. Many countries around the world have vertical government structures that are perceived as inefficient because of their high levels of jurisdictional fragmentation. This timely volume examines the different strategies used to address local government fragmentation and their observed results and consequences. Expert contributors in economics and political science offer a comprehensive breakdown of the issue of local jurisdiction fragmentation and provide recommendations for successful policy reform. Topics discussed include economies of scale, the costs and benefits of voluntary and forced amalgamation programs, the correlation between government size and corruption, privatization, and inter-municipal cooperation. A combination of theory and empirical evidence provides depth and makes this book an invaluable addition to the literature. Economists, public administrators and political scientists will find much of interest in this innovative volume, as will professors, students and international institutions with an interest in local government structure and reform.

Federal Banking in Brazil

Federal Banking in Brazil
Author: Kurt e von Mettenheim
Publsiher: Routledge
Total Pages: 240
Release: 2015-10-06
ISBN: 1317323610
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Federal Banking in Brazil Book Excerpt:

This study is the first in a decade to provide an overview of banking in Brazil. It is argued that the big three federal banks have long provided essential policy alternatives and, since the liberalization of the industry in the 1990s, have realized competitive advantages over private and foreign banks.

Macro Federalism and Local Finance

Macro Federalism and Local Finance
Author: Anwar M. Shah
Publsiher: World Bank Publications
Total Pages: 360
Release: 2008-06-20
ISBN: 9780821363270
Category: Political Science
Language: EN, FR, DE, ES & NL

Macro Federalism and Local Finance Book Excerpt:

The design of a federal system to deal with growth, stabilization, and regional and local development issues is the primary concern of this volume, edited by Anwar Shah. The book provides analytical tools to address issues arising from globalization, localization, and regional integration. It discusses tax harmonization issues associated with subnational value added tax administration. It provides a framework for fiscal discipline in a federal system. Lessons from international experiences from policies to deal with lagging regions are drawn. The book empirically examines the effect of fiscal decentralization on the overall size of the public sector. Finally, it draws lessons from industrial countries' experiences on local governance. This important new series represents a response to several independent evaluations in recent years that have argued that development practitioners and policy makers dealing with public sector reforms in developing countries and, indeed, anyone with a concern for effective public governance could benefit from a synthesis of newer perspectives on public sector reforms. This series distills current wisdom and presents tools of analysis for improving the efficiency, equity, and efficacy of the public sector. Leading public policy experts and practitioners have contributed to the series.

Politics Beyond the Capital

Politics Beyond the Capital
Author: Kent Eaton
Publsiher: Stanford University Press
Total Pages: 288
Release: 2004-07-22
ISBN: 0804767408
Category: Political Science
Language: EN, FR, DE, ES & NL

Politics Beyond the Capital Book Excerpt:

A recent wave of decentralization in Latin America has increased the prominence of politicians at the subnational level. Politics Beyond the Capital is the first book to place this trend in comparative historical perspective, examining past episodes of decentralization alongside contemporary ones to determine whether consistent causal factors are at play. At the center of the book is the rigorous testing of two key hypotheses that attribute decentralization to liberalizing changes in political regime type and economic development strategy. The book focuses on the four Latin American countries where politicians have most extensively engaged in the redesign of subnational institutions: Argentina, Brazil, Chile, and Uruguay. By reframing the "politics of decentralization" as the "politics of designing subnational institutions," the book moves beyond the policy orientation of much of the current literature, and broadens the debate by analyzing not just decentralization but re-centralization as well.

Fiscal Decentralization and Budget Control

Fiscal Decentralization and Budget Control
Author: Laura von Daniels
Publsiher: Edward Elgar Publishing
Total Pages: 232
Release: 2016-03-25
ISBN: 1783475951
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Fiscal Decentralization and Budget Control Book Excerpt:

How can governments control spending pressure from influential groups, often representing powerful regional interests? This book is concerned with institutional solutions that allow modern nation states to balance historically grown cultural, political and economic diversity. Laura von Daniels combines different literatures in economics and political science, and draws on interviews with former government leaders, and country experts from international organizations. She applies this research to topics such as fiscal institutions and budget balances, presenting a critical review of different institutional approaches to resolving fiscal imbalances and public indebtedness. Students and scholars of various disciplines, including politics, public and social policy, economics and business will find the discussions and detailed description of institutional reforms in emerging market nations to be of use to their research. It will also be of interest to practitioners working on fiscal decentralization and budget control.

Opportunity Foregone

Opportunity Foregone
Author: Inter-American Development Bank
Publsiher: IDB
Total Pages: 566
Release: 1996
ISBN: 9781886938038
Category: Education
Language: EN, FR, DE, ES & NL

Opportunity Foregone Book Excerpt:

Fundamental changes in Brazilian economic policy in the mid-1990s have dramatically slowed inflation and set the stage for sustained growth. These gains provide the opportunity to turn to other social and economic problems overshadowed for years by the country's macroeconomic problems. Among the most important issues on the agenda is education. Opportunity Foregone: Education in Brazil offers a frank and thorough assessment of the country's educational performance and the resulting social costs. It identifies necessary reforms and the barriers to reform. The book's 18 studies examine a wide variety of key issues regarding the economics of education in Brazil.

United States Policies and Programs in Brazil

United States Policies and Programs in Brazil
Author: United States. Congress. Senate. Committee on Foreign Relations. Subcommittee on Western Hemisphere Affairs
Publsiher: Unknown
Total Pages: 315
Release: 1971
ISBN: 1928374650XXX
Category: Brazil
Language: EN, FR, DE, ES & NL

United States Policies and Programs in Brazil Book Excerpt:

Public Sector Decentralization

Public Sector Decentralization
Author: Jerry M. Silverman
Publsiher: World Bank Publications
Total Pages: 111
Release: 1992-01-01
ISBN: 9780821322796
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Public Sector Decentralization Book Excerpt:

This paper is addressed to a broad audience of development professionals who are interested in both the substance of decentralisation issues and their impact on economic development. The paper summarises experience with alternative decentralisation arrangements and suggests a new analytical framework for assessing the impact of such arrangements on the performance of economic development programmes and projects. Consideration of alternative forms of decentralisation reveals the need to clarify and establish priorities among economic and political objectives. The potential for conflict among multiple objectives and the need to assess decentralisation policies in terms of acceptable trade-offs among those objectives summarises the importance of this paper.

Facts and Figures on Government Finance

Facts and Figures on Government Finance
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 1979
ISBN: 1928374650XXX
Category: Finance
Language: EN, FR, DE, ES & NL

Facts and Figures on Government Finance Book Excerpt:

Training Manual on Urban Local Government Finance for South Asian Countries

Training Manual on Urban Local Government Finance for South Asian Countries
Author: United Nations Centre for Human Settlements
Publsiher: UN-HABITAT
Total Pages: 174
Release: 1991
ISBN: 9789211311570
Category: Local finance
Language: EN, FR, DE, ES & NL

Training Manual on Urban Local Government Finance for South Asian Countries Book Excerpt:

Report to the Congress on the Foreign Assistance Program for Fiscal Year

Report to the Congress on the Foreign Assistance Program for Fiscal Year
Author: United States. Agency for International Development
Publsiher: Unknown
Total Pages: 135
Release: 1961
ISBN: 1928374650XXX
Category: Economic assistance, American
Language: EN, FR, DE, ES & NL

Report to the Congress on the Foreign Assistance Program for Fiscal Year Book Excerpt:

Fiscal Aspects of Evolving Federations

Fiscal Aspects of Evolving Federations
Author: David A. Wildasin,David E. Wildasin
Publsiher: Cambridge University Press
Total Pages: 228
Release: 1997-10-13
ISBN: 9780521563826
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Fiscal Aspects of Evolving Federations Book Excerpt:

These essays on the economics of fiscal federalism contains original research by experts in North America and Europe on a timely topic. Reform of fiscal relations between central and subnational governments is an urgent priority in many countries since increased economic integration within and among countries means that goods, services, capital, and human resources can flow across political boundaries more easily than before. The structure of intergovernmental transfers, tax competition, and the fiscal implications of labor migration are analyzed for audiences in economics, political science, and public policy.

LatinFinance

LatinFinance
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 1997
ISBN: 1928374650XXX
Category: Finance
Language: EN, FR, DE, ES & NL

LatinFinance Book Excerpt:

Decentralizing Urban Development Programs

Decentralizing Urban Development Programs
Author: Dennis A. Rondinelli
Publsiher: Unknown
Total Pages: 212
Release: 1989
ISBN: 1928374650XXX
Category: Municipal services
Language: EN, FR, DE, ES & NL

Decentralizing Urban Development Programs Book Excerpt:

Essays on fiscal federalism in brazil

Essays on fiscal federalism in brazil
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 2002
ISBN: 1928374650XXX
Category: Electronic Book
Language: EN, FR, DE, ES & NL

Essays on fiscal federalism in brazil Book Excerpt:

Os três ensaios que compõem esta tese, têm como objetivo analisar o funcionamento do federalismo fiscal no Brasil. O primeiro analisa as tendências de longo prazo no graude centralização e no crescimento do governo e sua relação durante o século XX. O achado mais importante deste ensaio é que os processos de descentralização fiscal promovidos pelas Constituições de 1946 e de 1988 aceleraram o crescimento do governo. Esses processos de descentralização provocaram crises no nível federal, que levaram o governo central a aumentar sua receita tributária para compensar a perda de receitas derivada da descentralização de recursos fiscais. Do outro lado, essa descentralização provocou o crescimento da despesa dos estados e municípios, que não foi compensado pela redução da despesa do governo federal. O segundo ensaio analisa a utilização de transferências intergovernamentais como mecanismo de financiamento dos níveis inferiores de governo. Esse ensaio desenvolveum modelo analítico para explicar o efeito expansivo das transferências sobre a despesa das unidades receptoras, conhecido como flypaper effect, e as diferenças regionais na sua intensidade. Usando um modelo de parámetros variando no espaço, o estudo demonstra empíricamente a presença do flypaper effect nas finanças dos municípios brasileros esuas diferenças regionais. Finalmente, o terceiro estuda os determinantes político institucionais do comportamento fiscal dos estados durante o período 1985-1997. O ensaio mostra a existência de ciclos políticos eleitorais, a influência expansionista da fragmentação do sistema partidário sobre a postura fiscal dos estados, a disciplina fiscal imposta pela da participação política da população e o fato de que que administrações estaduais de esquerda tendem a adotar posturas fiscais mais expansionistas do que as adotadas por administrações estaduais de centro ou de direita.

Rules Based Fiscal Policy in Emerging Markets

Rules Based Fiscal Policy in Emerging Markets
Author: G. Kopits
Publsiher: Springer
Total Pages: 286
Release: 2004-09-21
ISBN: 1137001577
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Rules Based Fiscal Policy in Emerging Markets Book Excerpt:

Inspired by the experience of some advanced economies, a number of emerging market economies have recently adopted rules limiting the budget deficit, expenditure level, or indebtedness of the public sector, while others consider them for eventual adoption. This volume brings together policy analysts to discuss the rationale, suitability, and usefulness of fiscal policy rules in emerging market economies. Grouped under three main parts (political economy and macroeconomic setting; design issues at the national level; design issues at the subnational level), the chapters have a practical orientation, based on conceptual grounding.