Mario A. G. Almeida Federal University of Santa Catarina and National Treasury of Brazil   Av. Campeche, 1830, Bl. 1C, apto 301 Florianópolis, Santa Catarina 88063300 Brazil   mmarioaga@gmail.com             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General O1 : Economic Development: General