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Economia e Sociedade

versão impressa ISSN 0104-0618versão On-line ISSN 1982-3533

Resumo

CURADO, Marcelo  e  FERNANDEZ, Virginia Laura. The myth of fiscal leniency in developmentalist economic thought. Econ. soc. [online]. 2018, vol.27, n.1, pp.61-87. ISSN 0104-0618.  http://dx.doi.org/10.1590/1982-3533.2017v27n1art3.

The aim of this paper is to analyze the “fiscal leniency thesis” of developmentalism presented, among others, by Franco (1996, 2004, 2005). According to this thesis, "generations of developmentalists" proposed a development model in which the fiscal imbalances were not only acceptable but a crucial part of investment finance. The paper examines two generations of developmentalists: the original, from the academic contributions of its intellectual exponents, Roberto Simonsen, Roberto Campos and Celso Furtado, and the new generation formed by the contributions of new and social developmentalism. The literature review shows that there is no support for the theory of fiscal leniency. Original developmentalists suggested other mechanisms to finance investments, such as foreign loans or raising taxes. An additional result is that fiscal leniency is not part of the new and social developmentalism agenda, since they are committed to the fiscal balance.

Palavras-chave : Brazilian economic thought; Developmentalism; New and social developmentalism; Fiscal policy; Fiscal leniency.

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