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Evaluating the impact of a change in the ICMS tax law in the state of Ceará in municipal education and health indicators

Author

Listed:
  • Francis Carlo Petterini

    (Federal University of Santa Catarina, PPGECO/UFSC, Brazil)

  • Guilherme Diniz Irffi

    (Federal University of Ceará, CAEN/UFC, Brazil)

Abstract

In 2007 the Brazilian state of Ceará changed its law of ICMS to share resources via outcome indicators in health, education and environment. This paper evaluates and discusses the impact of this change. For this, we use the municipalities of Bahia as a control group to estimate treatment effects using differences in differences models. The results indicate a positive impact on students’ proficiency in standardized tests of Portuguese and mathematics.

Suggested Citation

  • Francis Carlo Petterini & Guilherme Diniz Irffi, 2013. "Evaluating the impact of a change in the ICMS tax law in the state of Ceará in municipal education and health indicators," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 14(3–4), pages 171-184.
    • Handle: RePEc:anp:econom:v:14:y:2013:i:2:171_184
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    Keywords

    Impact evaluationICMS; Mechanism design;

    JEL classification:

    • H75 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Government: Health, Education, and Welfare
    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law

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