Politicians, elections and public revenues

Http://dx.doi.org/10.5007/2175-8085.2016v19n1p24 This article analyzes the impact of the personal characteristics of the Brazilian mayors on opportunism. In electoral years, mayors manipulate public revenues. When the impact of mayors' characteristics on the political-budget cycles is investigated, the results indicate that age, gender, ideology, alignment with the President, level of study, and the fact that mayors are economists have a opportunism.