Replication data for: Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability
Principal Investigator(s): View help for Principal Investigator(s) Lucie Gadenne
Version: View help for Version V1
Name | File Type | Size | Last Modified |
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data_AEJ2015_0509 | 10/20/2021 03:15:PM | ||
LICENSE.txt | text/plain | 14.6 KB | 10/12/2019 09:14:AM |
Project Citation:
Gadenne, Lucie. Replication data for: Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability. Nashville, TN: American Economic Association [publisher], 2017. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113666V1
Project Description
Summary:
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Existing evidence suggests that extra grant revenues lead to little improvements in public services in developing countries--but would governments spend tax revenues differently? This paper considers a program that invests in the tax capacity of Brazilian municipalities. Using variations in the timing of program uptake, I find that it raises local tax revenues and that the increase in taxes is used to improve both the quantity and quality of municipal education infrastructure. In contrast, increases in grants over which municipalities have the same discretion as taxes have no impact on any measure of local public infrastructure. These results suggest that the way governments are financed matters: governments spend increases in tax revenues more toward expenditures that benefit citizens than increases in grant revenues.
Scope of Project
Subject Terms:
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Surveys and administrative data
JEL Classification:
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H71 State and Local Taxation, Subsidies, and Revenue
H75 State and Local Government: Health; Education; Welfare; Public Pensions
H76 State and Local Government: Other Expenditure Categories
I21 Analysis of Education
I22 Educational Finance; Financial Aid
O15 Economic Development: Human Resources; Human Development; Income Distribution; Migration
R51 Finance in Urban and Rural Economies
H71 State and Local Taxation, Subsidies, and Revenue
H75 State and Local Government: Health; Education; Welfare; Public Pensions
H76 State and Local Government: Other Expenditure Categories
I21 Analysis of Education
I22 Educational Finance; Financial Aid
O15 Economic Development: Human Resources; Human Development; Income Distribution; Migration
R51 Finance in Urban and Rural Economies
Geographic Coverage:
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Brazil
Time Period(s):
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1/1/1998 – 1/1/2011
Universe:
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All municipalities
Data Type(s):
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survey data;
administrative records data
Collection Notes:
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See https://drive.google.com/file/d/1b4pnyslMZ_A8fSWekt2pUiGRG2nYt-bl/view
Methodology
Data Source:
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See https://drive.google.com/file/d/1b4pnyslMZ_A8fSWekt2pUiGRG2nYt-bl/view
Unit(s) of Observation:
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Municipality (local government),
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