What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
Autor:
Fernanda De Negri
Área temática:
Inclusive Growth
Resumo: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?
Palavras-chave:Fiscal incentives; trade law; research and development
Data de publicação:
Tipo/Issue:Policy Research Brief/77
ISSN:2358-1379