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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...
Terminology used is generally based on DDI controlled vocabularies: Time Method, Analysis Unit, Sampling Procedure and Mode of Collection, available at CESSDA Vocabulary Service.
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.