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Lei de Wagner e ilusão fiscal na América Latina
Revista Planejamento e Políticas Públicas, 2021Este trabalho investiga o papel exercido pela Lei de Wagner e pela ilusão fiscal na evolução das despesas públicas de um conjunto de quinze países latino-americanos. Foram estimados diversos modelos de dados em painel para o período de 2001 a 2012. Os principais resultados contestam a validade da Lei de Wagner, indicam a presença de efeitos de ilusão ...
Pedro Henrique Martins Prado +1 more
openaire +1 more source
2013
This paper examines whether fiscal illusion can help to explain the behavior of federal government expenditures in Brazil during period 1990-2011. The analyses is based on a median voter model that admits that the degree of tax visibility may affect the individual's perception of his tax burden and, thus, may influences his demand for public ...
da Silva, Alexandre Manoe Angelo +1 more
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This paper examines whether fiscal illusion can help to explain the behavior of federal government expenditures in Brazil during period 1990-2011. The analyses is based on a median voter model that admits that the degree of tax visibility may affect the individual's perception of his tax burden and, thus, may influences his demand for public ...
da Silva, Alexandre Manoe Angelo +1 more
openaire +1 more source

