Bibliographic Details
| Title: |
The Budget as an Instrument of Distributive Justice: Empirical Evidence and Constitutional Foundations of PIX Amendments in Brazil. |
| Alternate Title: |
O Orçamento como Instrumento de Justiça Distributiva: Evidências Empíricas e Fundamentos Constitucionais das Emendas PIX no Brasil. |
| Authors: |
do Nascimento, Adriane Aparecida Barbosa, de Brito Gadelha, Sérgio Ricardo |
| Source: |
Cadernos de Finanças Públicas. 2026, Vol. 26 Issue 2, p2-26. 49p. |
| Subject Terms: |
*Financial inclusion, *Public spending, *Resource allocation, *Budget, *Empirical research, Distributive justice, Legal doctrines, Countries |
| Geographic Terms: |
Brazil |
| Abstract (English): |
This study examines the effects of special parliamentary appropriations--referred to as emendas PIX--on the allocation of public resources and the constitutional principle of distributive justice in Brazil. Grounded in the Law and Economics tradition and the hypothesis of dissipative inclusion, the analysis considers that transfer policies may yield immediate distributive gains despite their limited long-term efficiency. A balanced panel covering the 27 federative entities from 2015 to 2022 was constructed using socioeconomic indicators and budgetary and political data sourced from the National Treasury Secretariat (STN) and the Superior Electoral Court (TSE). The empirical strategy employs multiple specifications of difference-in-differences models, complemented by robustness checks. The findings indicate that, in the short term (2020-2022), these amendments produced no statistically significant effects on the Human Development Index, suggesting that potential distributive impacts may emerge only over longer horizons. The study concludes that emendas PIX operate as transitional instruments of fiscal inclusion whose distributive effectiveness depends on alignment with structurally oriented public policies. [ABSTRACT FROM AUTHOR] |
| Abstract (Portuguese): |
Este estudo analisa o impacto das emendas parlamentares especiais, conhecidas como emendas PIX, na distribuição de recursos públicos e na efetividade do princípio constitucional da justiça distributiva no Brasil. A pesquisa baseia-se na Análise Econômica do Direito e na hipótese da inclusão dissipativa, segundo a qual políticas de transferência podem gerar benefícios distributivos imediatos, ainda que pouco eficientes no longo prazo. Elaborou-se um painel de dados balanceado contemplando os 27 entes da federação entre 2015 e 2022, reunindo indicadores socioeconômicos e informações orçamentárias e políticas provenientes da STN e do TSE. A metodologia emprega modelos de diferenças em diferenças em diferentes especificações e testes de robustez. Os resultados mostram que, no curto prazo (2020-2022), essas emendas não produziram efeitos estatisticamente significativos sobre o IDHM, sugerindo possível impacto apenas em horizontes temporais maiores. Conclui-se que se trata de instrumentos de inclusão fiscal transitória, dependentes de integração com políticas públicas estruturantes. [ABSTRACT FROM AUTHOR] |
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| Database: |
Business Source Index |