IDEAS home Printed from https://ideas.repec.org/a/fgv/epgrbe/v77y2023i2a85501.html
   My bibliography  Save this article

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

Author

Listed:
  • Souza Braz, Marleton
  • de Araújo Benevides, Alesandra
  • Félix Gomes, José Weligton
  • Barros Barbosa, Rafael

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.

Suggested Citation

  • Souza Braz, Marleton & de Araújo Benevides, Alesandra & Félix Gomes, José Weligton & Barros Barbosa, Rafael, 2023. "Are Tax Incentives Effective in Improving Educacional Sevices? ICMS share in Acess to Education," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 77(2), July.
    • Handle: RePEc:fgv:epgrbe:v:77:y:2023:i:2:a:85501
    as

    Download full text from publisher

    File URL: https://periodicos.fgv.br/rbe/article/view/85501
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fgv:epgrbe:v:77:y:2023:i:2:a:85501. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Núcleo de Computação da FGV EPGE (email available below). General contact details of provider: https://edirc.repec.org/data/epgvfbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.