What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?

Publicação:
What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?

dc.contributor.author	Negri, Fernanda De
dc.date.accessioned	2024-10-04T00:12:40Z
dc.date.available	2024-10-04T00:12:40Z
dc.date.issued	2021
dc.date.portal	2021
dc.description.abstract	Fiscal incentives are widely adopted in many countries to promote corporate investments in research and development (R&D). In Brazil, fiscal incentives for R&D were instituted by Law No. 11.196, enacted in 2005—also known as the ‘Law of Good’ (Lei do Bem). This Policy Research Brief presents a review of studies carried out in Brazil regarding the effectiveness of these incentives—are they working?	en
dc.description.other	5 p. : il.
dc.identifier.uri	https://repositorio.ipea.gov.br/handle/11058/15908
dc.language.iso	eng
dc.location.country	Brasil
dc.rights	Acesso Aberto
dc.rights.holder	International Policy Centre for Inclusive Growth
dc.rights.holder	United Nations Development Programme
dc.rights.license	O texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.
dc.rights.type	Licença total exclusiva
dc.subject.keyword	Fiscal incentives
dc.subject.keyword	trade law
dc.subject.keyword	research and development
dc.title	What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?	en
dc.type	Working paper
dspace.entity.type	Publication
ipea.classification	Economia. Desenvolvimento Econômico
ipea.classification	Ciência. Pesquisa. Metodologia. Análise Estatística

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