Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education

Marleton Souza Braz, Alesandra Benevides (), José Weligton Félix Gomes and Rafael Barros Barbosa

Revista Brasileira de Economia - RBE, 2023, vol. 77, issue 2

Abstract: This study analyzes the impact of the ICMS share law on accessibility educational. For that, was used a least squares model with fixed effects on cross-sectional data. We found that this public policy increases the percentage of enrollments in preschool and elementary school both in the short and long term. An increase of 1 percentage in the variation of the ICMS share increases by 0.0036 and 0.0021 percentage points the educational accessibility in the short and long terms, respectively. However, this positive affect occurs on those municipalities that already have higher rates education access.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:fgv:epgrbe:v:77:y:2023:i:2:a:85501

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