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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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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 wit... view more
'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)|... view less
Keywords
imperialism; budget; taxes; Brazil; administration; government; historical analysis; tax policy; nineteenth century
Classification
Social History, Historical Social Research
Sociology of Developing Countries, Developmental Sociology
Methods and Techniques of Data Collection and Data Analysis, Statistical Methods, Computer Methods
Public Finance
Method
historical
Document language
English
Publication Year
2008
Page/Pages
p. 255-263
Journal
Historical Social Research, 33 (2008) 4
DOI
https://doi.org/10.12759/hsr.33.2008.4.255-263
ISSN
0172-6404
Status
Published Version; peer reviewed