Abstract
In recent years, the idea that renewable energy is relevant for sustainable development has become a global consensus. This research aims to study the impacts of a policy to encourage small-scale solar photovoltaic (PV) systems in Brazil. From 2015 to 2018, state governments began to reduce the ICMS (Imposto Sobre a Circulação de Mercadorias e Seviços) electricity rate on solar PV owners.…