fiscal_data: Fiscal data
In fjuniorr/junior2017: Fiscal Data on Brazilian subnational governments

Fiscal variables on Brazilian subnational governments

1	fiscal_data

A data frame with 243 observations and 32 variables

id: Unique observation identifier
state: Subnational government alphabetic identifier code
year: Year
region: Region of subnational government
state_calamity: Dummy variable equal to one if the state declared financial calamity in any year
calamity: Dummy variable equal to one if the state declated financial calamity in a given year
dcb: Gross debt
rcl: Net current revenue
juros: Interest payments
amortizacao: Principal payments
primario: Primary balance
dbp: Compensation of employees
rec_cor: Current revenue
desp_cor: Current expenses
investimentos: Gross investment in nonfinancial assets
desp_total: Total expenditure
rec_previdenciarias: Social contributions
inativos: Social benefits
rec_tributaria: Tax revenues
obrig_fin: Current liabilities
disp_caixa_bruta: Cash and cash equivalents
stn_end: Gross Debt / Net current revenue
stn_sdrcl: Debt service / Net current revenue
stn_rpsd: Primary balance / Debt service
stn_dprcl: Compensation of employees / Net current revenue
stn_cgpp: Current fiscal balance / Current revenue
stn_pidt: Gross investment in nonfinancial assets / Total expenditure
stn_pcrdp: Social contributions / Social benefits
stn_rtdc: Tax revenues / (Current expenses + Principal payments)
capag_idc: Gross Debt / Net current revenue
capag_pc: Current expenses / Current revenue
capag_il: Current liabilities / Cash and cash equivalents