Fiscal Policy and Economic Geograph: a study on the economic growth of municipalities located MUNICIPALITIES LOCATED IN BRAZILIAN STATES BORDERS FOR
2003-2012

Name: Paula da Silva Esquerdo
Type: MSc dissertation
Publication date: 05/07/2018
Advisor:

Namesort descending Role
Ana Carolina Giuberti Advisor *

Examining board:

Namesort descending Role
Ana Carolina Giuberti Advisor *
Angela Maria Morandi External Examiner *
Ednilson Silva Felipe Internal Examiner *

Summary: In order to study the influence of the tax industrial benefits of ICMS on the GDP growth rate, the paper approaches this issue in municipalities WHERE, in theory, the differences in the rates of this state tax would have the greatest impact: in the municipalities present in the Brazilians states' borders. Based on counterpoints of the economic growth theories, both exogenous and endogenous, and via dynamic panel econometric modeling, the survey that included the sample of 1,159 municipalities in the country and its results showed that the tax benefits, analyzed, showed no influence significant in the real economic growth rate in the period between 2003 and 2012, being influenced only by some specific local factors such as local industrial arrangement (number of links, establishments and value added of the industry), transportation cost and demographic density.

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