Flávia C. Rodrigues da cunha Benni Ceccato Rodrigues da Cunha and Jonas Medina Rodrigues da Cunha   Quadra 101 Lote 08 ap 1201 Bloco A Águas Claras Taguatinga, Distrito Federal 71907180 Brasil   flaviaceccato@hotmail.com             JEL Areas: C1 : Econometric and Statistical Methods: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General