Equalizing federal transfers to Brazilian municipalities: old problems and new proposals based on the experiences of fiscal equalization programs in OECD countries and results-based fiscal transfers in the State of Ceará
Put in place by military governments, the set of rules that guide equalizing federal transfers to Brazilian municipalities is clearly anacronic and very difficult to justify. The text proposes new criteria based on the experience of fiscal equalization programs in OECD countries and results-based fi...
| Autor: | |
|---|---|
| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2024 |
| País: | Brasil |
| Recursos: | Universidade Estadual de Campinas (UNICAMP) |
| Repositório: | Economia e Sociedade |
| Idioma: | português |
| OAI Identifier: | oai:ojs.periodicos.sbu.unicamp.br:article/8675585 |
| Acesso em linha: | https://periodicos.sbu.unicamp.br/ojs/index.php/ecos/article/view/8675585 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Fiscal equalization Fiscal equity Fiscal federalism Federal transfers Brazilian municipalities Equalização fiscal Federalismo fiscal Fundo de Participação dos Municípios Transferências federativas Equidade fiscal |
| Resumo: | Put in place by military governments, the set of rules that guide equalizing federal transfers to Brazilian municipalities is clearly anacronic and very difficult to justify. The text proposes new criteria based on the experience of fiscal equalization programs in OECD countries and results-based fiscal transfers in the Brazilian State of Ceará. |
|---|