“…These resources typically come from multilateral and bilateral donations and taxes on luxury goods and services (Djimeu, 2014; Jorgensen & Van Domelen, 1999; Van Domelen, 2002). The main characteristics of policies of this nature include self‐financing capacity, which means that funding does not depend directly on the local government, as well as self‐management and the imposition of conditions on both policymakers and beneficiaries (Fiszbein & Schady, 2009; Silva et al., 2021; Souza et al., 2017). Since its introduction, this social financing model has been distinguished by its effectiveness in achieving results by quickly, visibly, and efficiently contributing to improving the living standards of low‐income families in developing countries (Batkin, 2001; Tendler, 2000).…”