title: Brazilian municipalities and their own expenditures on health: some associations.
abstract: In a context that combines decentralization and underfunding of public health policy, Brazilian municipalities expressively extend their spending in this sector, allocating a proportion of their own revenues (direct taxation added to the mandatory intergovernmental transfers from the Union and the states) at levels above the ones that are constitutionally determined. However, there have been incipient studies investigating the expenditure composition on health in these federative units, in order to describe its main characteristics and explanations. In order to contribute to eliminating this gap, this article explores some associations between attributes of the municipalities (population size, region of the country, the proportion of older adults, child mortality, hiring private services and SUS transfer) and health expenditure implemented with the municipalities' own recipes. The study used descriptive statistics and multiple linear regressions in order to investigate such associations with data for 2010. The results point to tax inequities in the sector when comparing municipalities of different population groups and socioeconomic conditions, including the perception of important differences in terms of per capita spending on the analyzed expenditure items.
authors.affiliation: Departamento de Ciência Política, Faculdade de Filosofia e Ciências Humanas, Universidade Federal de Minas Gerais (UFMG). Av. Pres. Antônio Carlos 6627, Pampulha. 31270-901 Belo Horizonte MG Brasil. carmemleitao@gmail.com.
authors.forename: Carmem Emmanuely Leitão
authors.initials: CE
authors.lastname: Araújo
authors.affiliation: Centro de Desenvolvimento e Planejamento Regional, Faculdade de Ciências Econômicas, UFMG. Belo Horizonte MG Brasil.
authors.forename: Guilherme Quaresma
authors.initials: GQ
authors.lastname: Gonçalves
authors.affiliation: Departamento de Ciência Política, Faculdade de Filosofia e Ciências Humanas, Universidade Federal de Minas Gerais (UFMG). Av. Pres. Antônio Carlos 6627, Pampulha. 31270-901 Belo Horizonte MG Brasil. carmemleitao@gmail.com.
authors.forename: José Angelo
authors.initials: JA
authors.lastname: Machado
mesh_terms: D000328:Adult; D001938:Brazil; D002648:Child; D002947:Cities; D003695:Delivery of Health Care / Q000191:economics*; D005380:Financing, Government; D005102:Health Expenditures / Q000706:statistics & numerical data; D006291:Health Policy; D006801:Humans; D016014:Linear Models; D009313:National Health Programs / Q000191:economics*; D012959:Socioeconomic Factors; D013660:Taxes / Q000191:economics