participatory budgeting has led to direct improvements in facilities in Porto Alegre. For example, sewer and water connections increased from 75% of households in 1988 to 98% in 1997. Additionally, the number of schools quadrupled since 1986. More recently, a cross-national study found that greater participation in the preparation and execution of the budget corresponded to greater allocation of public funds in education. Citizens' attitudes Participatory budgeting significantly changes citizens' attitudes towards democracy. Research has shown that when citizens participate in participatory budgeting, they are more inclined to (1) support democracy, (2) perceive democracy as an effective institution, and (3) understand how governmental budgeting works. Through participatory budgeting, citizens are able to acquire skills that allow them to be active citizens. Participatory budgeting has shown that it “may help marginalized people and other previously excluded groups to build their self-esteem and self-fulfillment through their participation in local budget decisions". Civic participation has also shown to “foster the attitudes and skills of citizenship”, and shape identities and loyalties. Increase in tax revenues Participatory budgeting has been associated with increased tax revenues. For instance, a study examining the case of Porto Alegre suggests that participatory budgeting contributed to an increase of 269% in own-source revenues from 1988 to 2004. Another comparative study of 25 municipalities in Latin America and Europe found a significant reduction in tax delinquency after the adoption of participatory budgeting. More recently, a World Bank study examining 253 cases of participatory budgeting in Brazil found that municipalities with the process collect 39% more local taxes than similar municipalities without it. Adoption Based on Porto Alegre's system, more than 140 of the 5,571 municipalities in Brazil (about 2.5%) have adopted participatory budgeting. Participatory budgeting gives alternative ways for citizens be a part of the democratic process. This has encouraged a worldwide spread. Participatory budgeting is impactful in countries that struggle to provide public services and in rural communities marked by high levels of poverty. Another key adaptation of participatory budgeting is that it is "far less likely to use specific rules that promote social justice and mandates the distribution of greater resources to underserved communities", which allows for greater opportunity to serve poor communities. Criticism Lack of representation Reviewing the experience in Brazil and Porto Alegre, a World Bank paper points out that lack of representation of extremely poor people in participatory budgeting can be a shortcoming. Participation of the