税收优惠对改善教育服务有效吗?ICMS在获得教育方面的份额

Q4 Economics, Econometrics and Finance

Revista Brasileira de Economia Pub Date : 2023-07-07 DOI:10.5935/0034-7140.20230007

Marleton Souza Braz, Alesandra de Araújo Benevides, José Weligton Félix Gomes, R. B. Barbosa

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引用次数: 0

摘要

本研究分析了ICMS共享法对无障碍教育的短期和长期影响。为此，我们采用了最小二乘模型，该模型对横截面数据具有固定效应。我们发现，这项公共政策在短期和长期内都提高了学前和小学的入学率。ICMS份额变化每增加1个百分点，短期和长期教育可及性分别增加0.0036和0.0021个百分点。然而，这种积极影响发生在那些在社会方面不那么脆弱和已经有较高受教育率的城市，这增加了城市的教育差距

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

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

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来源期刊

Revista Brasileira de Economia Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

0.40

自引率

0.00%

发文量

审稿时长

20 weeks

期刊介绍： A Revista Brasileira de Economia (RBE) é a mais antiga publicação de Economia do Brasil, e a segunda mais antiga da América Latina. Seus fundadores foram Arizio de Viana, o primeiro editor, e Eugênio Gudin, um dos mais influentes economistas da história brasileira. A RBE foi apresentada no seu primeiro número pelo professor Luiz Simões Lopes, em uma Introdução que poderia constar ainda hoje de qualquer número da revista.