<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0104-4036</journal-id>
<journal-title><![CDATA[Ensaio: Avaliação e Políticas Públicas em Educação]]></journal-title>
<abbrev-journal-title><![CDATA[Ensaio: aval. pol. públ. educ.]]></abbrev-journal-title>
<issn>0104-4036</issn>
<publisher>
<publisher-name><![CDATA[Fundação CESGRANRIO]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0104-40362025000300212</article-id>
<article-id pub-id-type="doi">10.1590/s0104-40362025003305013</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Analysis of non-financial effects of the ICMS allocation policy for Education in Ceará]]></article-title>
<article-title xml:lang="pt"><![CDATA[Análise dos efeitos não financeiros da política de rateio do ICMS para a Educação no Ceará]]></article-title>
<article-title xml:lang="es"><![CDATA[Análisis de los efectos no financieros de la política de distribución del ICMS para la Educación en Ceará]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Carneiro]]></surname>
<given-names><![CDATA[Diego]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[Cristiano]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Irffi]]></surname>
<given-names><![CDATA[Guilherme]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal do Ceará  ]]></institution>
<addr-line><![CDATA[Fortaleza CE]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal de Pernambuco  ]]></institution>
<addr-line><![CDATA[Recife PE]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal do Ceará  ]]></institution>
<addr-line><![CDATA[Fortaleza CE]]></addr-line>
<country>Brasil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2025</year>
</pub-date>
<volume>33</volume>
<numero>128</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S0104-40362025000300212&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S0104-40362025000300212&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S0104-40362025000300212&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The state of Ceará has stood out for its good results in national basic Education evaluations, which the literature partly attributes to the change made in 2007 in the way ICMS (Tax on Circulation of Goods and Services) is distributed. This change began to reward municipalities with good performance in the early years of elementary Education. Despite substantial evidence attesting to the effectiveness of this legislation, the mechanisms of its functioning are not yet fully elucidated. Thus, this study investigated the non-financial effects of the policy by exploring a change in the law that included 9th-grade performance as a criterion for distribution but did not produce practical effects. A combination of the difference-in-differences model with genetic matching was used to verify whether this new change affected the performance of students in municipal schools. It was found that the &#8220;announced&#8221; change raised the scores of 9th-grade students by 1.2%, indicating that the distribution policy has effects independent of increased spending. The results remain consistent even when altering the estimation method and the control group used.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O Ceará tem se destacado pelos bons resultados nas avaliações nacionais da Educação Básica, fato que a literatura atribui, em parte, à mudança realizada em 2007 na forma de distribuição do ICMS, que passou a premiar os municípios com bom desempenho nos anos iniciais do Ensino Fundamental. Embora haja bastante evidência atestando a eficácia dessa legislação, os mecanismos de seu funcionamento ainda não estão totalmente esclarecidos. Assim, este trabalho investigou os efeitos não financeiros da política, ao explorar uma alteração na lei que incluiu como critério de rateio o desempenho no 9º ano, mas que não produziu efeitos práticos. Utilizou-se uma combinação do modelo de diferenças em diferenças com pareamento genético para verificar se essa nova mudança afetou o desempenho dos alunos das redes municipais. Constatou-se que a mudança &#8220;anunciada&#8221; elevou as notas dos estudantes do 9º ano em 1,2%, indicando que a política de distribuição possui efeitos independentes do aumento do gasto. Os resultados permanecem consistentes mesmo ao alterar o método de estimação e o grupo de controle utilizados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Ceará se ha destacado por sus buenos resultados en las evaluaciones nacionales de la Educación básica, lo que se atribuye, en parte, por la literatura, al cambio realizado en 2007 en la forma de distribución del ICMS (Impuesto sobre la Circulación de Mercancías y Servicios), que comenzó a premiar a los municipios con buen desempeño en los primeros años de la Educación primaria. A pesar de que existe bastante evidencia que atestigua la eficacia de esta legislación, los mecanismos de su funcionamiento aún no están completamente aclarados. De esta manera, el presente trabajo investigó los efectos no financieros de la política, explorando una alteración en la ley que incluyó como criterio de distribución el desempeño en el 9º grado, pero que no produjo efectos prácticos. Así, se utilizó una combinación del modelo de diferencias en diferencias con emparejamiento genético para verificar si este nuevo cambio afectó el desempeño de los alumnos de las redes municipales. Se constató que el cambio &#8220;anunciado&#8221; elevó las calificaciones de los estudiantes del 9º grado en un 1,2%, lo que indica que la política de distribución tiene efectos independientes del aumento del gasto. Los resultados permanecen consistentes incluso al alterar el método de estimación y el grupo de control utilizados.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[ICMS Share]]></kwd>
<kwd lng="en"><![CDATA[Basic Education]]></kwd>
<kwd lng="en"><![CDATA[Ceará]]></kwd>
<kwd lng="pt"><![CDATA[ICMS Educacional]]></kwd>
<kwd lng="pt"><![CDATA[Educação Básica]]></kwd>
<kwd lng="pt"><![CDATA[Ceará]]></kwd>
<kwd lng="es"><![CDATA[ICMS Educativo]]></kwd>
<kwd lng="es"><![CDATA[Educación Básica]]></kwd>
<kwd lng="es"><![CDATA[Ceará]]></kwd>
</kwd-group>
</article-meta>
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