Déficit e Ajuste Fiscal dos Municípios Paulistas: Uma Análise para o Período 1989 – 2001 via Dados em Painel
Sergio Naruhiko Sakurai
By considering the São Paulo state municipalities, the present study develops an econometric model – panel logit – to analyze the political and fiscal determinants of budgetary surpluses / budgetary deficits during the 1989 – 2001 period. According to the obtained results, the fiscal adjustment is negatively influenced by high payroll expenditures, although apparently insensible to the municipal taxation effort and political parties differences. Additionally, the Fiscal Responsibility Law and the Brazilian Treasury 089/97 Complementary Law seem to exert a positive control on the probability of fiscal surpluses by the unities here considered.
Dados em Painel, Défict Público Municipal, Ciclos Eleitorais
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