Based on study of a historical series, the article analyzes the dynamics of allocative preferences in public spending by Brazilian state and municipal governments during 1980-1994. Specifically, this contribution to the debate on decentralization and federalism in Brazil seeks to ascertain how and to what extent local governments have changed their allocative preferences as a result of decentralization
decentralization; allocative preference; local government; décentralisation; attributions budgétaires; gouvernement local
