Evaluating the impact of a change in the ICMS tax law in the state of Ceará in municipal education and health indicators
Francis Carlo Petterini and
Guilherme Diniz Irffi
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Francis Carlo Petterini: Federal University of Santa Catarina, PPGECO/UFSC, Brazil
Guilherme Diniz Irffi: Federal University of Ceará, CAEN/UFC, Brazil
Economia, 2013, vol. 14, issue 3–4, 171_184
In 2007 the Brazilian state of Ceará changed its law of ICMS to share resources via outcome indicators in health, education and environment. This paper evaluates and discusses the impact of this change. For this, we use the municipalities of Bahia as a control group to estimate treatment effects using differences in differences models. The results indicate a positive impact on students’ proficiency in standardized tests of Portuguese and mathematics.
Keywords: Impact evaluationICMS; Mechanism design (search for similar items in EconPapers)
JEL-codes: H75 K32 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:anp:econom:v:14:y:2013:i:2:171_184
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