Negri, Fernanda De2024-10-042024-10-042021https://repositorio.ipea.gov.br/handle/11058/15908Fiscal 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?engAcesso AbertoWorking paperInternational Policy Centre for Inclusive GrowthUnited Nations Development ProgrammeLicença total exclusivaO texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.Fiscal incentivestrade lawresearch and development