Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Teixeira, Régis Cordeiro |
| Orientador(a): |
Não Informado pela instituição |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Palavras-chave em Português: |
|
| Link de acesso: |
http://www.repositorio.ufc.br/handle/riufc/33412
|
Resumo: |
Given the increase in expenditures in Ceará, the high presence of unconditioned current transfers in the composition of current revenues of Brazilian municipalities, together with the high degree of indirect taxes, which increases the complexity of the tax burden, a need arose for a study that investigated the behavior of public expenditures of the municipalities of Ceará. Therefore, the objective of this study is to investigate whether fiscal illusion can help explain the behavior of public expenditures in the state of Ceará, based on the model of the median voter, the structure of current revenues of the municipalities and the Herfindahl indices and visibility ; using data referring to the 2010 census year for 184 municipalities of Ceará. This model was estimated by Ordinary Least Squares. It was found an environment conducive to the phenomenon of fiscal illusion and flypaper effect, in addition, the result of the estimation of the model of the median voter proves the presence of the flypaper effect in the municipalities of Ceará. |
