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The spend-and-tax or tax-and-spend : further evidence for the Brazilian imperial period

(Steuer) einnehmen und ausgeben oder ausgeben und (Steuer) einnehmen: weitere Einsichten zur imperialen Periode in Brasilien
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Zanella, Fernando

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Abstract 'This article tests the flows of rents during the Brazilian Imperial period. To achieve this goal, a Vector of Error Correction Model (VECM) was employed to test long-run and short-run relationships between government revenues and expenditures. The VECM was applied for the entire imperial period with data available (1836-1889) and for the period after the Law Alves Branco (1844-1889), which more than doubled tariffs on imports. A trivariate causality test fails to show a casual relationship among the variables in any direction, regardless of the period tested. When the augmented granger causality test is employed for the entire period, results show a unidirectional causality from government expenditures to revenues, a spend-to-tax model, and a bi-causality relationship for the 1844-1889 period.' (author's abstract)|
Keywords administration; historical analysis; imperialism; taxes; Brazil; budget; government; tax policy; nineteenth century
Classification Methods and Techniques of Data Collection and Data Analysis, Statistical Methods, Computer Methods; Sociology of Developing Countries, Developmental Sociology; Public Finance; Social History, Historical Social Research
Method historical
Document language English
Publication Year 2008
Page/Pages p. 255-263
Journal Historical Social Research, 33 (2008) 4
ISSN 0172-6404
Status Published Version; peer reviewed
Licence Creative Commons - Attribution-Noncommercial-No Derivative Works