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Dissertacao_Bruno_Schroder_Final.pdf: 424969 bytes, checksum: 0fd8cc2dd730b4381e54d76a53e9df83 (MD5) / Made available in DSpace on 2009-08-07T17:35:28Z (GMT). No. of bitstreams: 1
Dissertacao_Bruno_Schroder_Final.pdf: 424969 bytes, checksum: 0fd8cc2dd730b4381e54d76a53e9df83 (MD5) / This article is concerned in answering if the distinct political regimes in effect in Brazil during the period 1946-2007 have had some impact on the unfolding path of its fiscal burden. Due to the fact that regular elections for the National Congress were hold in the military regime, we also seek to understand in what sense institutions and governmental attributes affect such variable. Therein we have developed a model where the observed results of economic policy emerge from the interaction between institutional incentives and offerers` and demandants` preferences on taxation. Our results suggest that democratic regimes tend ceteris paribus to levy brazilian society less than authoritarian ones and that political instituions are important to understand the process. / Este artigo preocupa-se em responder se os diferentes regimes políticos vigentes no Brasil durante o período 1946-2007 tiveram algum impacto sobre a evolução de sua carga tributária. Devido ao fato de eleições regulares para o Congresso Nacional terem sido mantidas inclusive no regime militar, buscamos ainda entender em que medida determinadas instituições e atributos governamentais afetam tal variável. Nesse sentido, desenvolvemos um modelo em que os resultados observados de política econômica emergem da interação entre incentivos institucionais e preferências de ofertantes e demandantes de tributação. Nossos resultados sugerem que, ceteris paribus, os regimes democráticos tendem a tributar menos a sociedade brasileira do que os autoritários e que instituições políticas são importantes para compreender o processo.
| Identifer | oai:union.ndltd.org:IBICT/oai:bibliotecadigital.fgv.br:10438/2713 |
| Date | 07 August 2009 |
| Creators | Schroder, Bruno Henrique Versiani |
| Contributors | Amorim Neto, Octavio, Issler, João Victor, Ferraz, Claudio, Escolas::EPGE, FGV, Amorim Neto, Octavio |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | Portuguese |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional do FGV, instname:Fundação Getulio Vargas, instacron:FGV |
| Rights | info:eu-repo/semantics/openAccess |
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