One alleges that the Robin Hood Act has allowed one better distribution of the values of ICMS to municipalities of the state of Minas Gerais. The paper is aimed at verifying if the Robin Hood Act has actually revealed a redistributive effect in tax transfers to municipalities in the state over the period 2001-2005, that is, if, in relative terms, poor municipalities have received more these transfers than rich ones. In doing methodologically so, an exploratory spatial data analysis and a convergence analysis are implemented to verify if the disparities of tax redistribution have diminished over the time. The findings showed that the spatial effects were important in the analysis as well as there was no redistributive effect in the period because the convergence coefficient was not significant.
Robin Hood Act; Exploratory spatial data analysis; β convergence; Spatial econometrics
