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Brazilian municipality-level measures of parliamentary earmark exposure, disaggregated by destination budget function such as health and education. The data was used in the dissertation 'Parliamentary Earmarks as Public Policy' and monetary variables are harmonized and converted to constant 2024 Brazilian Reais using the IPCA inflation index. The underlying earmark records were extracted on June 10, 2025, and the files represent the final analytical inputs for functional decomposition regressions.
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