Fiscal decentralization after systemic crises: an analysis of the brazilian experience

• Silvana Gomes ^[1]
  1. [1] University of Ottawa

     University of Ottawa

     Canadá

     
• Localización: Revista "Cuadernos Manuel Giménez Abad", ISSN-e 2254-4445, Nº. Extra 9, 2023 (Ejemplar dedicado a: FISCAL FEDERALISM AND SUBNATIONAL FINANCE AFTER THE GREAT RECESSIOND AND COVID-19), págs. 54-75
• Idioma: inglés
• Enlaces
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• Resumen

  • Systemic crises are often conducive to institutional changes that can affect, among others, the dynamics of fiscal decentralization in federal countries. In this case study on the recent Brazilian experience with two crises (the 2015-2016 economic crisis and the COVID-19 pandemic), I argue that systemic crises create an opportunity for endogenous centralizing forces to gain traction and push for institutional changes that reshape the dynamics of fiscal decentralization. To support this argument, I analyze the institutional contours of the Brazilian fiscal federalism and show how centralizing forces harness institutional ambiguities to instill transformations that affect fiscal decentralization and intergovernmental fiscal relations in the long run. This paper aims to contribute to research and policy-oriented discussions about the future of management of subnational finances with a focus on fiscal decentralization and intergovernmental fiscal relations.