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1988 Constitution administrative and fiscal agriculture Alagoas Amapa Amazonas analysis Bahia Ceara Chapter Correlation Between GDP Correlation Coefficient current situation decentralisation development authority development plans development policies economic development economic growth economic infrastructure Espirito Santo establish Federal District federal government federal multi-year plan fiscal reform frontier areas gaps in Brazil GDP growth rate GDP per Capita Gini coefficient Goias high income areas IBGE implementation improve income gap Income per Capita increased indicating industrial structure infrastructure development investment expenditure low income area macroeconomy Mato Grosso Mid-West Mid-Western Region Minas Gerais multi-year plan 1996 municipal governments Northeast Northeastern Region Northern Region Observed Value Theoretical OECF Paraiba Parana pending tasks people's participation Pernambuco personnel cost Piaui primary industries Priority Sectors Rio de Janeiro Rondonia Roraima Santa Catarina Sao Paulo secondary industries Sergipe shows social development Southern and Southeastern stabilisation stabilisation policies stipulated Table tax collection power tax revenue Tocantins