a_ij	\|a₃₂\| (income-elasticity of revenues)
a_ij	=0.25	=0.75	=1.25	=1.75	=2	=2.5	=3
(A) National Treasury
a₂₁	−0.08	−0.1*	−0.11*	−0.13**	−0.14**	−0.16**	−0.19**
a₂₁	(0.05)	(0.06)	(0.06)	(0.06)	(0.06)	(0.07)	(0.08)
a₃₁	−0.47**	−0.42**	−0.36*	−0.31	−0.28	−0.23	−0.18
a₃₁	(0.21)	(0.21)	(0.21)	(0.21)	(0.21)	(0.22)	(0.23)
a₃₂	−0.25	−0.75	−1.25	−1.75	−2	−2.5	−3
a₂₃	−0.06**	−0.02	0.01	0.05	0.07*	0.11**	0.16**
a₂₃	(0.03)	(0.03)	(0.03)	(0.04)	(0.04)	(0.05)	(0.06)
(B) Ipea
a₂₁	−0.11*	−0.13**	−0.14**	−0.16**	−0.16**	−0.18**	−0.2**
a₂₁	(0.06)	(0.06)	(0.06)	(0.07)	(0.07)	(0.07)	(0.08)
a₃₁	−0.32	−0.26	−0.19	−0.13	−0.1	−0.03	0.03
a₃₁	(0.21)	(0.21)	(0.21)	(0.21)	(0.22)	(0.23)	(0.24)
a₃₂	−0.25	−0.75	−1.25	−1.75	−2	−2.5	−3
a₂₃	−0.05*	−0.01	0.03	0.07*	0.1**	0.14**	0.2**
a₂₃	(0.03)	(0.03)	(0.04)	(0.04)	(0.04)	(0.05)	(0.06)