Reelection incentives and political corruption : evidence from Brazil’s municipal audit reports

This paper uses a unique dataset of political corruption, constructed from municipal audit reports obtained from Brazil’s randomized anti-corruption program, to test whether reelection incentives affect the level of rent extraction of incumbent politicians. In order to identify reelection incentives, we use the existence of a term limit in Brazil’s municipal elections. We find that in municipalities where mayors are in their second and final term, there is significantly more corruption compared to similar municipalities where mayors are in their first-term. In particular, in municipalities with second-term mayors there is, on average, R$188,431 more diversion of resources and the incidence of irregularities is 23% higher. We also find more pronounced effects where the costs of rent-extraction are lower (municipalities without media and judicial presence), and the density of pivotal voters is higher (more political competition). Finally, we show that first-term mayors, while less corrupt, have a larger incidence of poor administration suggesting that there may exist a trade-off between corruption and quality in public good provision.

Audit report on America's Agricultural Industrial Heritage Landscape Inc. d/b/a Silos and Smokestacks National Heritage Area, Independent Auditor's Reports, Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, December 31st, 2003 & 2004

Other Audit Reports

State of Iowa, Single Audit Report, Independent Auditor's Reports, Iowa Comprehensive Annual Financial Report - Financial Section, Schedule of Expenditures of Federal Awards, Schedule of Findings and Questioned Costs, June 30, 2004

State Audit Reports

Audit report on America's Agricultural Industrial Heritage Landscape Inc., D/B/A Silos and Smokestacks National Heritage Area, Independent Auditor's Reports, Financial Statements and Supplementary Information, Schedule of Findings and Questioned Costs, December 31, 2004 & 2005

Other Audit Reports - 28E Organizations

Silos and Smokestacks National Heritage Area in Waterloo Iowa, December 31, 2001 (Audit report on America's Agricultural Industrial Heritage Landscape Inc.)

Other Audit Reports

Audit report on America's Agricultural Industrial Heritage Landscape Inc. D/B/A Silos and Smokestacks National Heritage Area in Waterloo Iowa, December 31, 2002

Other Audit Reports

Jackson County Sanitary Disposal Agency independent auditor's reports, financial statements, schedule of findings June 30, 2002 and 2001

Other Audit Reports

Jackson County Sanitary Disposal Agency independent auditor's reports, financial statements, schedule of findings June 30, 2003 and 2002

Other Audit Reports

KCCK-FM Radio, A Public Telecommunications Entity Operated by Kirkwood Community College, Independent Auditor's Reports, Basic Financial Statements, June 30, 2006

Community College Audit Reports

Audit report on America's Agricultural Industrial Heritage Landscape Inc. D/B/A Silos and Smokestacks National Heritage Area, December 31, 2003

Other audit reports

City of Bernard Sewer Funds Independent Auditor's Reports Financial Statements and Supplemental Information Schedule of Findings and Questioned Costs, June 30, 2002

Other Audit Reports

Central Iowa Juvenile Detention Center, Independent Auditor's Reports, Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2004 and 2003

Other Audit Reports - Central Iowa Juvenile Detention Center

Adair County Sanitary Landfill and Recycling Center, Independent Auditor's Reports, Financial Statements and Required Supplementary Information Schedule of Findings, June 30, 2004

Other Audit Reports - Adair County Sanitary Landfill and Recycling Center

KCCK-FM Radio, A Public Telecommunications Entity Operated by Kirkwood Community College, Independent Auditor's Reports and Basic Financial Statements, June 30, 2004

Community College Audit Reports