Summary information

Study title

Tax me, but spend wisely? Sources of public finance and government accountability in Brazil 2015-2020

Creator

Gadenne, L, Warwick University

Study number / PID

854117 (UKDA)

10.5255/UKDA-SN-854117 (DOI)

Data access

Open

Series

Not available

Abstract

The data set comprises of 14 years panel data on municipal revenues and expenditure outcomes, primarily the quality and quantity of locally funded public education infrastructure. The resulting paper considers a program that invests in the tax capacity of Brazilian municipalities to assess whether better tax infrastructure has an effect on public service provision relative to grants. It compares how municipalities allocate increases in funds from the tax capacity program to increases in funds from tax and transfer revenues from the central government. The main measure of public expenditure outcomes considered is municipal education infrastructure. This data is available in the annual school census conducted by the Ministry of Education. Other expenditure outcomes that complement the results on education in the data are health infrastructure and corruption. Corruption data is obtained from the random audits for corruption in Brazil by an independent audit agency. The data on municipal health units comes from a census of health facilities conducted in 1999, 2002, 2005 and 2009.CAGE will aim to build on initial success while offering some important innovations. The overarching theme will continue to be 'succeeding in the global economy' and the Centre will be organised into research themes each with an 'organizing question': Theme 1: What Explains Comparative Long-Run Growth Performance?; Theme 2: How do Culture and Institutions Help to Explain Development and Divergence in a Globalizing World?; Theme 3: How Can the Measurement of Wellbeing be Improved and What are the Implications for Policy?; Theme 4: What are the Implications of Globalization and Global Crises for Policymaking and for Economic and Political Outcomes in Western Democracies? During phase 1, research in Theme 1 made excellent progress in establishing a detailed quantitative picture of the dimensions of long-run economic growth over the last 800 years in Europe and Asia and the analysis will now be...
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Methodology

Data collection period

04/01/2015 - 03/01/2020

Country

Brazil

Time dimension

Not available

Analysis unit

Organization
Geographic Unit
Time unit

Universe

Not available

Sampling procedure

Not available

Kind of data

Numeric
Text

Data collection mode

The dataset used in this project is a combination of publicly available census data for Brazil on the population, censuses on education and on health as well as audit reports on corruption

Funding information

Grant number

ES/L011719/1

Access

Publisher

UK Data Service

Publication year

2020

Terms of data access

The Data Collection is available from an external repository. Access is available via Related Resources.

Related publications

Not available