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

Detalhes bibliográficos
Autor(a) principal: Souza Braz, Marleton
Data de Publicação: 2023
Outros Autores: de Araújo Benevides, Alesandra, Félix Gomes, José Weligton, Barros Barbosa, Rafael
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Economia (Online)
Texto Completo: https://periodicos.fgv.br/rbe/article/view/85501
Resumo: 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.
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spelling Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to EducationIncentivos fiscais são efetivos na melhoria dos serviços educacionais? Cota-parte do ICMS no acesso à educaçãoICMS shareeducationcausalitytax incentivesResults-based incentivesCota-parte do ICMSeducaçãocausalidadeincentivos fiscaisIncentivos baseados em resultadosThis 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.Este estudo analisa o impacto da mudança da lei da cota-parte do ICMS na acessibilidade educacional no curto e longo prazo. Para isso, utilizou-se um modelo de mínimos quadrados com efeitos fixos em dados de corte transversal. Encontrouse que esta política pública amplia o percentual de matrículas na pré-escola e Ensino Fundamental. Um aumento de 1 ponto percentual na variação da cotaparte do ICMS aumenta em 0,0036 e 0,0021 ponto percentual a acessibilidade educacional no curto e longo prazo, respectivamente. Entretanto, este efeito positivo ocorre sobre municípios menos vulneráveis e que já possuem taxas maiselevadas de acesso educacional.EGV EPGE2023-07-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticlesArtigosTextoinfo:eu-repo/semantics/otherapplication/pdfhttps://periodicos.fgv.br/rbe/article/view/85501Revista Brasileira de Economia; Vol. 77 No. 2 (2023): ABR - JUNRevista Brasileira de Economia; v. 77 n. 2 (2023): ABR - JUN1806-91340034-7140reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rbe/article/view/85501/84062BrazilBrasilCopyright (c) 2023 Revista Brasileira de Economiainfo:eu-repo/semantics/openAccessSouza Braz, Marletonde Araújo Benevides, Alesandra Félix Gomes, José WeligtonBarros Barbosa, Rafael2023-08-10T19:12:51Zoai:ojs.periodicos.fgv.br:article/85501Revistahttps://periodicos.fgv.br/rbe/https://periodicos.fgv.br/rbe/oai||rbe@fgv.br1806-91340034-7140opendoar:2024-03-06T13:03:54.075938Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
Incentivos fiscais são efetivos na melhoria dos serviços educacionais? Cota-parte do ICMS no acesso à educação
title Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
spellingShingle Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
Souza Braz, Marleton
ICMS share
education
causality
tax incentives
Results-based incentives
Cota-parte do ICMS
educação
causalidade
incentivos fiscais
Incentivos baseados em resultados
title_short Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
title_full Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
title_fullStr Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
title_full_unstemmed Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
title_sort Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
author Souza Braz, Marleton
author_facet Souza Braz, Marleton
de Araújo Benevides, Alesandra
Félix Gomes, José Weligton
Barros Barbosa, Rafael
author_role author
author2 de Araújo Benevides, Alesandra
Félix Gomes, José Weligton
Barros Barbosa, Rafael
author2_role author
author
author
dc.contributor.author.fl_str_mv Souza Braz, Marleton
de Araújo Benevides, Alesandra
Félix Gomes, José Weligton
Barros Barbosa, Rafael
dc.subject.por.fl_str_mv ICMS share
education
causality
tax incentives
Results-based incentives
Cota-parte do ICMS
educação
causalidade
incentivos fiscais
Incentivos baseados em resultados
topic ICMS share
education
causality
tax incentives
Results-based incentives
Cota-parte do ICMS
educação
causalidade
incentivos fiscais
Incentivos baseados em resultados
description 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.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-17
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Articles
Artigos
Texto
info:eu-repo/semantics/other
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rbe/article/view/85501
url https://periodicos.fgv.br/rbe/article/view/85501
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rbe/article/view/85501/84062
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista Brasileira de Economia
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista Brasileira de Economia
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.coverage.none.fl_str_mv Brazil
Brasil
dc.publisher.none.fl_str_mv EGV EPGE
publisher.none.fl_str_mv EGV EPGE
dc.source.none.fl_str_mv Revista Brasileira de Economia; Vol. 77 No. 2 (2023): ABR - JUN
Revista Brasileira de Economia; v. 77 n. 2 (2023): ABR - JUN
1806-9134
0034-7140
reponame:Revista Brasileira de Economia (Online)
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Brasileira de Economia (Online)
collection Revista Brasileira de Economia (Online)
repository.name.fl_str_mv Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rbe@fgv.br
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