O efeito da emancipação de Municípios sobre as finanças públicas locais: Evidências para o Brasil
DOI:
https://doi.org/10.55532/1806-8944.2021.127Palavras-chave:
Divisão municipal, Finanças Regionais, Federalismo FiscalResumo
O Brasil experimentou uma onda de criação de munícipios nos anos de 1990, onde, 1.016 administrações locais foram emancipadas. Evidências empíricas anteriores são inconclusivas a respeito dos ganhos de eficiência e bem-estar decorrentes desse processo de descentralização. Este trabalho tem como objetivo investigar as consequências das emancipações sobre diferentes características fiscais. Utiliza-se uma abordagem quase-experimental baseada no método de Diferenças-em-Diferenças e compara-se os munícipios emancipados com os que tentaram se emancipar e não conseguiram. Os resultados indicam um aumento dos gastos associados à manutenção da estrutura de governo e aos bens de capital, enquanto gastos sociais não sofreram um impacto significativo. Em relação à arrecadação local, não observamos mudanças na receita própria, mas houve aumento de recursos, oriundos de transferências intergovernamentais e de operações de crédito. Tais resultados sugerem que o choque de descentralização mudou a composição do gasto local e trouxe uma maior dependência fiscal para os governos locais.
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