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The Brazilian fiscal adjustment: structural change and policy continuity, 1995-2004
(Organisation for Economic Cooperation and Development (OECD), 2006)
This chapter discusses fiscal adjustment in Brazil since macroeconomic stabilisation in the mid-1990s. It is argued that the authorities' growing awareness of the need for fiscal discipline was as important as the pace of ...
Political career of party reputational concerns?: determining how partisan effects matter for subnational fiscal discipline, evidence from Mexico
(Centro de Investigación y Docencia Económicas, División de Estudios Políticos, 2016)
Fiscal inflation and cosmetic defaults in a small open economy
(Banco Central de Chile, 2021-10)
For a small open economy, maintaining a stable exchange rate and moderate levels of inflation is often a goal of primary importance. At the same time, the profession has recognized the tight link between fiscal and monetary ...
Gestão fiscal: despesa com pessoal e investimento no município de Camargo/RS
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-08-22)
The staff expenditure represents a significant value in the municipal budgets, many times
damaging the offer of basic services and the attendance to the social demands. In this context,
the Fiscal Responsibility Law comes ...
Tax decentralization notwithstanding regional disparities
(ACADEMIC PRESS INC ELSEVIER SCIENCE, 2021)
In assessing tax decentralization optimality, a dilemma between efficiency and redistribution emerges: tax decentralization enhances fiscal discipline, but may also widen interregional disparities by triggering tax competition ...
The unexpected outcome of fiscal rules: the fiscal responsibility law and increases in social spending in municipal Brazil
(2017)
Much work has been done on the impact of fiscal rules on fiscal discipline, usually measured as either changes in budget deficits or debt burdens, but there is little comparative research on the impact of such rules on the ...
Guerra fiscal na federação Brasileira: A contribuição das abordagens da sociologia econômica
(2017-05-01)
Some themes of an economic nature have also become prominent in areas such as the social sciences, particularly political science, and economic sociology. The objective of this study is to emphasize the role of economic ...
A relação entre transparência pública e gestão fiscal nos municípios brasileiros
(BrasilUFRNPROGRAMA DE PÓS-GRADUAÇÃO EM ADMINISTRAÇÃO, 2019-07-29)
Since the late twentieth century, the management of public resources was highlighted as a result of
high levels of public debt, compromising the performance of actions and activities essential to promote
a better quality ...
Impacto de la variación del precio internacional del petróleo sobre la regla fiscal colombiana
(Escuela Colombiana de Ingeniería Julio GaravitoEconomía, 2018)
Este trabajo describe la teoría relacionada con las reglas fiscales, la regla fiscal vigente en Colombia y las variables relacionadas con la regla fiscal, que se adoptó en el 2011 mediante la ley 1473, como un instrumento ...
Los programas de saneamiento fiscal y financiero en las entidades territoriales colombianas
(Universidad Nacional de Colombia - Sede Medellín - Facultad de Ciencias Humanas y Económicas - Departamento de Economía, 2016-01-01)
Este trabajo aporta evidencia empírica acerca de la incidencia de los Acuerdos de Reestructuración de Pasivos en el desempeño fiscal de los gobiernos subnacionales de Colombia, implementados por estos ante la crisis en sus ...