Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/177505
Authors: 
dos Santos, Cláudio H.
Schettini, Bernardo Patta
Vasconcelos, Lucas Ferraz
Ambrosio, Érica Lima
Year of Publication: 
2017
Series/Report no.: 
Texto para Discussão 2289
Abstract (Translated): 
This text aims to offer three contributions to the study of Brazilian public expenditures on health and education. First by constructing annual and bimonthly estimates of these expenditures in order to allow time series analyses of their historical evolution. Second by analysing the relative importance of the constitutional constraints affecting these expenditures during the year covered in this research. Third by analysing the relationship between the dynamics of these expenditures and of tax revenues. The results reported in this text suggest that the constitutional constraints are binding for several Brazilian states and thousands of Brazilian municipalities. They sugggest also that Brazilian public expenditures on health and education are both cointegrated with tax revenues.
Subjects: 
public expenditure on health
public expenditure on education
constitutional earmarking of tax revenues
JEL: 
H51
H52
H75
I18
I28
Document Type: 
Working Paper

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