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- Title
An economic evaluation of ProUni contrasting the salary mass of graduates with the program's tax expenditure.
- Authors
Lima de Almeida, Vinícius Augusto; Petterini Lourenço, Francis Carlo
- Abstract
ProUni is a federal public policy of tax exemptions for private Higher Education Institutions that grant scholarships to low-income students. The program has cost more than R$13 billion, and has provided degrees to roughly 500 thousand students. In an unprecedented way, this research tracked thousands of alumni using RAIS (Annual Social Information Survey), finding that a graduate from ProUni receives, on average, 30% more than a non-graduate equivalent. Converting this impact into salary mass, in order to contrast it with the tax expense in a cash flow, we conclude that, in a conservative scenario, the policy's Net Present Value would have reached over R$ 38 billion. Based on analyzes disaggregated by courses, the recommendation is that scholarships be focused on graduations that improve the collective benefit.
- Subjects
TAX exemption; GRADUATES; TAX expenditures
- Publication
Cadernos de Finanças Públicas, 2022, Vol 22, Issue 1, p2
- ISSN
1806-8944
- Publication type
Article