Purpose This study investigates the impact of political alignment on intergovernmental transfers to the Brazilian unified health system (SUS). The authors analyzed both automatic transfers based on pre-established rules and discretionary transfers, using two criteria of political alignment...

The purpose of this paper is to evaluate the role of mayor's characteristics (education, experience and gender) on fiscal indicators of Brazilian municipalities. We use regression discontinuity and the outcomes of close elections to identify causal effects for 2000, 2004 and 2008. We find...

This paper investigates multistage taxes on firms in a limited tax capacity economy. We characterize the optimal taxation of informal firms reinterpreting behavioral and mechanical effects. Our numerical exercises highlight the relationship between misreporting costs and the elasticities of...

This work explores that Brazilian public firms were allowed to hire workers either as statutory ("civil servants") as well as under private market labor regime ("CLT"). We use RAIS that matches employer-employee data for all formal firms in Brazil from 2014 to 2016 to control for fixed effects...