Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/211358 
Year of Publication: 
2018
Series/Report no.: 
Texto para Discussão No. 2407
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
This text for discussion addresses the implications of the new tax regimes - Union and states - in the financing of public education. It adopts the disaffection of taxation as the northern implications, and concludes that the changes generated a less cooperative, more restrictive in terms of resources, and seemingly divergent federal principles. The changes also imposed an overload on municipalities that extrapolate their tax capacity.
Subjects: 
new tax regimes
financing
public education
JEL: 
H68
H52
I22
Document Type: 
Working Paper

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