EconPapers    
Economics at your fingertips  
 

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
Additional contact information
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

Abstract: 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)
Date: 2013
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S ... 5801300012X-main.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:anp:econom:v:14:y:2013:i:2:171_184

Ordering information: This journal article can be ordered from
Secretaria da ANPEC Rua Prof Marcos Valdemar de Freitas Reis s/n Campus do Campus do Gragoatá, Bloco F Niterói, RJ 24210-201 Brazil
http://www.anpec.org.br/revista/

Access Statistics for this article

Economia is currently edited by Joaquim Pinto de Andrade

More articles in Economia from ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics] Secretaria da ANPEC Rua Prof Marcos Valdemar de Freitas Reis s/n Campus do Campus do Gragoatá, Bloco F Niterói, RJ 24210-201 Brazil. Contact information at EDIRC.
Series data maintained by Rodrigo Zadra Armond ().

 
Page updated 2018-03-22
Handle: RePEc:anp:econom:v:14:y:2013:i:2:171_184