Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Estudos Econômicos (São Paulo) |
Texto Completo: | https://www.revistas.usp.br/ee/article/view/88756 |
Resumo: | In addition to the complexity and opacity of taxation, the strong reliance of Brazilian municipalities on federal and state transfers increases the chance of fiscal illusion.Under fiscal illusion, taxpayers tend to underestimate the costs of the goods andservices provided by the government and, thus, to demand them in excess of whatwould be demanded in the absence of fiscal illusion. The purpose of this study isto estimate the effects of fiscal illusion on the demand for local public spending inBrazil. Based on a median voter model and using data from 2010 for 5249 municipalities, a demand function for local public goods that includes variables to capture fiscal illusion is estimated. The results indicate that fiscal illusion associated to the tax structure and to the fiscal transfers can help to understand the expansion of public spending in Brazil. |
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Demand for local public expenditures: evidence of the effects of fiscal illusion in BrazilDemanda por gastos públicos locais: evidências dos efeitos de ilusão fiscal no Brasililusão fiscaleleitor medianogasto público localmunicípios brasileirosfiscal illusionlocal public spendingintergovernmental transferstax structureIn addition to the complexity and opacity of taxation, the strong reliance of Brazilian municipalities on federal and state transfers increases the chance of fiscal illusion.Under fiscal illusion, taxpayers tend to underestimate the costs of the goods andservices provided by the government and, thus, to demand them in excess of whatwould be demanded in the absence of fiscal illusion. The purpose of this study isto estimate the effects of fiscal illusion on the demand for local public spending inBrazil. Based on a median voter model and using data from 2010 for 5249 municipalities, a demand function for local public goods that includes variables to capture fiscal illusion is estimated. The results indicate that fiscal illusion associated to the tax structure and to the fiscal transfers can help to understand the expansion of public spending in Brazil.Na presença de ilusão fiscal os contribuintes possuem uma percepção distorcida da realidade. Sob os efeitos de ilusão fiscal os contribuintes tendem a subdimensionar os custos dos bens e serviços públicos ofertados pelo governo, e ao mesmo tempo, superdimensionar os benefícios destes mesmos bens e serviços. O objetivo deste trabalho é estimar os efeitos da ilusão fiscal sobre a expansão do gasto público local no Brasil. Usando dados referentes ao ano de 2010 para 5249 municípios, estima-se uma função demanda por bens públicos locais, fundamentada no modelo do eleitor mediano, inserindo variáveis que captem a ilusão fiscal. Os resultados evidenciaram que os mecanismos de ilusão fiscal são elementos determinantes na compreensão da evolução gasto público local no Brasil. Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade2016-03-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/xmlhttps://www.revistas.usp.br/ee/article/view/8875610.1590/0101-416146116jarEstudos Econômicos (São Paulo); v. 46 n. 1 (2016); 189-2191980-53570101-4161reponame:Estudos Econômicos (São Paulo)instname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/ee/article/view/88756/111630https://www.revistas.usp.br/ee/article/view/88756/168625Copyright (c) 2016 Jevuks Matheus Araujo, Rozane Bezerra Siqueirahttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessAraujo, Jevuks MatheusSiqueira, Rozane Bezerra2021-02-09T14:51:29Zoai:revistas.usp.br:article/88756Revistahttps://www.revistas.usp.br/eePUBhttps://www.revistas.usp.br/ee/oaiestudoseconomicos@usp.br||aldrighi@usp.br1980-53570101-4161opendoar:2021-02-09T14:51:29Estudos Econômicos (São Paulo) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil Demanda por gastos públicos locais: evidências dos efeitos de ilusão fiscal no Brasil |
title |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil |
spellingShingle |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil Araujo, Jevuks Matheus ilusão fiscal eleitor mediano gasto público local municípios brasileiros fiscal illusion local public spending intergovernmental transfers tax structure |
title_short |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil |
title_full |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil |
title_fullStr |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil |
title_full_unstemmed |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil |
title_sort |
Demand for local public expenditures: evidence of the effects of fiscal illusion in Brazil |
author |
Araujo, Jevuks Matheus |
author_facet |
Araujo, Jevuks Matheus Siqueira, Rozane Bezerra |
author_role |
author |
author2 |
Siqueira, Rozane Bezerra |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Araujo, Jevuks Matheus Siqueira, Rozane Bezerra |
dc.subject.por.fl_str_mv |
ilusão fiscal eleitor mediano gasto público local municípios brasileiros fiscal illusion local public spending intergovernmental transfers tax structure |
topic |
ilusão fiscal eleitor mediano gasto público local municípios brasileiros fiscal illusion local public spending intergovernmental transfers tax structure |
description |
In addition to the complexity and opacity of taxation, the strong reliance of Brazilian municipalities on federal and state transfers increases the chance of fiscal illusion.Under fiscal illusion, taxpayers tend to underestimate the costs of the goods andservices provided by the government and, thus, to demand them in excess of whatwould be demanded in the absence of fiscal illusion. The purpose of this study isto estimate the effects of fiscal illusion on the demand for local public spending inBrazil. Based on a median voter model and using data from 2010 for 5249 municipalities, a demand function for local public goods that includes variables to capture fiscal illusion is estimated. The results indicate that fiscal illusion associated to the tax structure and to the fiscal transfers can help to understand the expansion of public spending in Brazil. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-03-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/ee/article/view/88756 10.1590/0101-416146116jar |
url |
https://www.revistas.usp.br/ee/article/view/88756 |
identifier_str_mv |
10.1590/0101-416146116jar |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/ee/article/view/88756/111630 https://www.revistas.usp.br/ee/article/view/88756/168625 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Jevuks Matheus Araujo, Rozane Bezerra Siqueira http://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Jevuks Matheus Araujo, Rozane Bezerra Siqueira http://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade |
dc.source.none.fl_str_mv |
Estudos Econômicos (São Paulo); v. 46 n. 1 (2016); 189-219 1980-5357 0101-4161 reponame:Estudos Econômicos (São Paulo) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Estudos Econômicos (São Paulo) |
collection |
Estudos Econômicos (São Paulo) |
repository.name.fl_str_mv |
Estudos Econômicos (São Paulo) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
estudoseconomicos@usp.br||aldrighi@usp.br |
_version_ |
1787713829900124160 |