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Relatório de acompanhamento fiscal : agosto 2025

Senado Federal, Instituição Fiscal Independente
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Relatório de acompanhamento fiscal : outubro 2024

Senado Federal. Instituição Fiscal Independente
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War, Credit, and Fiscal Capacity

2022
This chapter tackles the short- and long-term repercussions of external capital access on fiscal capacity, which is the ability to raise taxes. It also cites that war finance is consequential for state building. Moreover, access to external finance during wartime in the Bond Era decreased the likelihood of strengthening fiscal capacity.
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The fiscal impact of the War of the Pacific

Cliometrica, 2008
In the War of the Pacific (1879–1883), Chile defeated Peru and Bolivia, and acquired territories that contained vast deposits of sodium nitrate, a leading fertilizer. Chile’s export tax on nitrates later accounted for at least one half of all government revenue.
Richard Sicotte, Catalina Vizcarra, Kirsten Wandschneider   +2 more
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War Finance and Fiscal Devolution

2008
Abstract Wars with France made Charles V's government in Brussels dependent on the creditworthiness of the provinces. The provincial states issued long‐term bonds (underline renten), using the capital to pay off high‐interest bankers' loans, but the states (not the central government) collected the taxes by which bonds were funded.
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Guns and Butter: The Fiscal Consequences of Rearmament and War

CESifo Working Papers
We study the fiscal consequences of large military buildups. To do so, we assemble the Global Budget Database, a comprehensive dataset of disaggregated central government finances for 20 countries from 1870 to 2022. We identify 114 episodes of military spending booms, in peace and war, and analyze their financing and long-term fiscal legacy. Consistent
Marzian, Johannes, Trebesch, Christoph
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Fiscal Consequences of the US War on COVID

International Economic Review
ABSTRACT After 2000, ratios of tax collections to GDP and government expenditures to GDP have departed from 19th and 20th century US patterns. Before 2000, wartime government expenditure/GDP surges were accompanied by permanent rises in expenditure/GDP and tax collection/GDP ratios.
George J. Hall, Thomas J. Sargent
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Fiscal Policy from Pandemic to War

2022
Just as uncertainty associated with COVID-19 pandemic was abating, Russia invaded Ukraine. Uncertainty endured, shifting from pandemic to war, affecting all countries but in different ways. Above-target inflation rates and inflation surprises have helped reducing debt-to-GDP ratios but such relief is often temporary.
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Fiscal Planning for Total War (Book).

The Accounting Review, 1944
Abstract Reviews the book "Fiscal Planning for Total War," by William Leonard Crum, John F. Fennelly and Lawrence Howard Seltzer.
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