Ecological fiscal incentives and spatial strategic interactions : the case of ICMS-E in Paraná

@inproceedings{Fres2011EcologicalFI,
  title={Ecological fiscal incentives and spatial strategic interactions : the case of ICMS-E in Paran{\'a}},
  author={Jos{\'e} Gustavo F{\'e}res},
  year={2011}
}
This paper investigates the efficiency of the ICMS ecológico (ICMS-E) by testing the presence of spatial interactions between Brazilian counties on their propensity to create CUs in the state of Paraná between 2000 and 2010. In 1992, Paraná has introduced a fiscal transfer from the state to municipalities, called the ICMS-E, as a payment for environmental… CONTINUE READING