Recent literature on Brazilian educational finance has documented low expenditure levels and problems of efficiency, efficacy, and equity. This paper analyzes financial data from Bahia state "municipios" and examines revenue and expenditure trends to explain variations in financial commitment across "municipios." Local interest…

The Brazilian educational finance system faces three principal problems: the persistence of large regional and intrastate inequalities on all wealth and development indices; the federal government's predominance in controlling revenue sources; and the education system's openness to political abuses. Disparities can only be rectified by…