Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
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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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 |
_version_ |
1798943115781865472 |