Bibtex export

 

@article{ Zanella2008,
 title = {The spend-and-tax or tax-and-spend: further evidence for the Brazilian imperial period},
 author = {Zanella, Fernando},
 journal = {Historical Social Research},
 number = {4},
 pages = {255-263},
 volume = {33},
 year = {2008},
 issn = {0172-6404},
 doi = {https://doi.org/10.12759/hsr.33.2008.4.255-263},
 urn = {https://nbn-resolving.org/urn:nbn:de:0168-ssoar-191649},
 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 = {19. Jahrhundert; historische Analyse; imperialism; Imperialismus; Steuern; budget; taxes; Steuerpolitik; Brazil; administration; government; historical analysis; Verwaltung; Regierung; Budget; tax policy; nineteenth century; Brasilien}}