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A note on the implementation of wind farms in the Northeast region of Brazil and its impacts on the municipal ICMS quota

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  • dos Santos Sampaio, Maria Analice
  • Martins Costa, Edward
  • Irffi , Guilherme

Abstract

This paper tests the hypothesis that the implementation of a generation park and wind energy affects the distribution of ICMS to northeastern municipalities. For this, data from the municipal share quota and the differences-in-differences model with multiple periods, proposed by Callaway and Sant'Anna (2021), are used. The results point to an increase of 24.41% in the ICMS share in the municipalities that received wind farms. It should be noted, however, that due to the dynamic effect, this implication can only be observed from the second year after the operation of the plants, a factor that may be associated with exemptions as a form of tax incentives.

Suggested Citation

  • dos Santos Sampaio, Maria Analice & Martins Costa, Edward & Irffi , Guilherme, 2025. "A note on the implementation of wind farms in the Northeast region of Brazil and its impacts on the municipal ICMS quota," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 78(4), April.
    • Handle: RePEc:fgv:epgrbe:v:78:y:2025:i:4:a:89817
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