Regras fiscais no Brasil: A influência da LRF sobre as categorias de despesa dos municípios por Rafael Terra de Menezes e Rudinei Toneto Júnior publicado pelo Ipea (12/2006). “Os resultados mostram que a LRF conteve o aumento das despesas totais, mas em virtude da queda nas despesas com investimento ao invés da redução esperada nas despesas com pessoal.”
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