by Moutinho Ramalho Bittencourt, Fernando / Deliberately searching under the lamp post ? Brazil´s biased fiscal rules and their lessons for Latin American economies.·Updated 26d ago
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Description
Replication data for a provisional academic paper on fiscal rules. The data includes Cofog-structured government expenditures for Brazil, other Latin American countries, and a sample of OECD nations, as well as tax expenditure data from the GTED. The dataset was authored by Fernando Moutinho Ramalho Bittencourt and last updated on May 24, 2026.
Use Cases
Compare Cofog-structured public spending patterns across Brazil, Latin America, and OECD countries based on the described worksheets.
Analyze tax expenditure data sourced from the Global Tax Expenditures Database (GTED) mentioned in the description.
Replicate tables and graphs from the associated academic paper using the provided Excel treatment procedures.
Strengths
Includes data for three distinct geographic groups: Brazil, other Latin American countries, and OECD nations.
Contains both Cofog-structured expenditure data and tax expenditure data from the GTED.
Replication procedures for final tables and graphs are recorded within the Excel worksheets.
Limitations
Column-level documentation is absent; field semantics must be inferred after download.
Row count is unknown, which may limit suitability assessment.
The associated paper is described as a provisional version still under review.
Provenance
Source
Moutinho Ramalho Bittencourt, Fernando
Collection Method
Original downloaded data and Excel worksheet treatment procedures.
Freshness
Last updated 2026-05-24 23:46:40; freshness should be verified.
Geography
Brazil, Latin America, OECD countries
License is unknown; terms of use must be verified.