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

Detalhes bibliográficos
Autor(a) principal: Negri, Fernanda De
Data de Publicação: 2021
Idioma: eng
Título da fonte: Repositório Institucional da IPEA (RCIpea)
dARK ID: ark:/51990/0013000000tgh
Texto Completo: https://repositorio.ipea.gov.br/handle/11058/15908
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?
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spelling What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?Fiscal incentivestrade lawresearch and developmentFiscal 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?5 p. : il.2024-10-04T00:12:40Z2024-10-04T00:12:40Z2021Policy Research Briefinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://repositorio.ipea.gov.br/handle/11058/15908ark:/51990/0013000000tghInternational 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.info:eu-repo/semantics/openAccessNegri, Fernanda Deengreponame:Repositório Institucional da IPEA (RCIpea)instname:Instituto de Pesquisa Econômica Aplicada (IPEA)instacron:IPEA2024-10-04T06:30:48Zoai:repositorio.ipea.gov.br:11058/15908Repositório InstitucionalPUBhttp://repositorio.ipea.gov.br/oai/requestsuporte@ipea.gov.bropendoar:2024-10-04T06:30:48Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)false
dc.title.none.fl_str_mv What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
title What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
spellingShingle What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
Negri, Fernanda De
Fiscal incentives
trade law
research and development
title_short What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
title_full What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
title_fullStr What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
title_full_unstemmed What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
title_sort What do we know about the effectiveness of fiscal incentives for research and development in Brazil’s ‘Law of Good’?
author Negri, Fernanda De
author_facet Negri, Fernanda De
author_role author
dc.contributor.author.fl_str_mv Negri, Fernanda De
dc.subject.por.fl_str_mv Fiscal incentives
trade law
research and development
topic Fiscal incentives
trade law
research and development
description 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?
publishDate 2021
dc.date.none.fl_str_mv 2021
2024-10-04T00:12:40Z
2024-10-04T00:12:40Z
dc.type.driver.fl_str_mv Policy Research Brief
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://repositorio.ipea.gov.br/handle/11058/15908
dc.identifier.dark.fl_str_mv ark:/51990/0013000000tgh
url https://repositorio.ipea.gov.br/handle/11058/15908
identifier_str_mv ark:/51990/0013000000tgh
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv International Policy Centre for Inclusive Growth
United Nations Development Programme
Licença total exclusiva
info:eu-repo/semantics/openAccess
rights_invalid_str_mv International Policy Centre for Inclusive Growth
United Nations Development Programme
Licença total exclusiva
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Institucional da IPEA (RCIpea)
instname:Instituto de Pesquisa Econômica Aplicada (IPEA)
instacron:IPEA
instname_str Instituto de Pesquisa Econômica Aplicada (IPEA)
instacron_str IPEA
institution IPEA
reponame_str Repositório Institucional da IPEA (RCIpea)
collection Repositório Institucional da IPEA (RCIpea)
repository.name.fl_str_mv Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)
repository.mail.fl_str_mv suporte@ipea.gov.br
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