Incentivos fiscais são efetivos na melhoria dos serviços educacionais? Cota-parte do ICMS no acesso à educação

Abstract

This study analyzes the impact of the ICMS share law on accessibility educational in the short and long term. 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, that this positive effect occurs on those municipalities that are less vulnerable in social terms and that already have higher rates of access to education, which increases the educational gap for the municipalities