IDEAS home Printed from https://ideas.repec.org/a/fgv/epgrbe/v75y2021i3a81015.html
   My bibliography  Save this article

Conselhos fiscais independentes ajudam a melhorar o desempenho fiscal?

Author

Listed:
  • Benelli, Fernando Covelli

Abstract

O presente trabalho busca avaliar o impacto sobre o resultado fiscal das instituições fiscais independentes. Estudos anteriores mostram resultados divergentes quanto à sua efetividade. A principal contribuição deste trabalho consiste na aplicação da metodologia de controle sintético, mais rigorosa quanto ao controle de possíveis vieses nas estimações. Os resultados encontrados apontam para a ausência de qualquer influência das instituições sobre a trajetória do resultado fiscal, tanto ao nível individual dos países como nas avaliações de grupo, e independente da qualidade institucional do órgão. Diversos testes de robustez confirmam os achados do estudo.

Suggested Citation

  • Benelli, Fernando Covelli, 2021. "Conselhos fiscais independentes ajudam a melhorar o desempenho fiscal?," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 75(3), December.
    • Handle: RePEc:fgv:epgrbe:v:75:y:2021:i:3:a:81015
    as

    Download full text from publisher

    File URL: https://periodicos.fgv.br/rbe/article/view/81015
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fgv:epgrbe:v:75:y:2021:i:3:a:81015. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Núcleo de Computação da FGV EPGE (email available below). General contact details of provider: https://edirc.repec.org/data/epgvfbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.