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Abstract In Brazil, the tax competition among state governments to attract private investment is not something new. According to the participating states, such measures would allow the economic development of their regions, generating income and employment, in addition to the significant increase in the value added along the supply chains due to increased industrial processing. This study sought to contribute to the topic, analyzing the behavior of value added generated by 11.272 Santa Catarina establishments operating in the textile sector. Were collected the value added informations between the years of 2006 and 2010, resulting in 60 months. To verifying the behavior of textile industries´s value added before and after of tax incentive it was used the panel data model known as “difference in differences” (diff-in-diff). The results show a fall of 32.89% in real value added generated by companies in the sector after the establishment of the ICMS presumed credit. Moreover, while there was an increase of 105% in the monthly rate of growth of value added to the beneficiary companies, there was a fall by 53.30% for the companies not granted the same treatment, which shows a process of migration markets, probably due to the unfair competition generated by the tax incentive. Author Biographies Julio Cesar Fazoli, Universidade Federal de Santa Catarina (UFSC) A master’s degree holder in accounting from Universidade Federal de Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Fabrícia da Silva Rosa, Universidade Federal de Santa Catarina (UFSC) A doctorate degree holder in production engineering from Universidade Federal de Santa Catarina. A professor at the postgraduation program in accounting at Universidade Federal de Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Leonardo Flach, Universidade Federal de Santa Catarina (UFSC) A doctorate degree holder in business administration from Universidade Federal do Rio Grande do Sul. A professor at the postgraduation program in accounting at Universidade Federal de Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Luiz Felipe Ferreira, Universidade Federal de Santa Catarina (UFSC) A doctorate degree holder in environmental engineering from Universidade Federal de Santa Catarina. A professor at the postgraduation program in accounting at Universidade Federal de Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. References Alexandre, R. (2008). Direito tributário esquematizado (2a ed.) São Paulo: Método.

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