Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey

Detalhes bibliográficos
Autor(a) principal: Santos, Ulisses Pereira dos
Data de Publicação: 2021
Outros Autores: Rapini, Márcia Siqueira, Mendes, Philipe Scherrer
Tipo de documento: Artigo
Idioma: por
Título da fonte: Nova Economia (Online)
Texto Completo: https://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687
Resumo: Tax incentives are an instrument used to expand innovative efforts either quantitatively or qualitatively. In Brazil, fiscal incentives were broadened in 2005 with the Law of Good. This article analyzes the innovative efforts of companies in the ABDI Research Survey, comparing those that received tax incentives vis-à-vis those that did not receive, also controlling for the origin of capital. The analyzes carried out with Logit model indicated that the impacts of the tax incentives on the type of innovation performed vary according to the technological intensity of the sectors. But the tax incentives were not significant in relation to the origin of capital, indicating that they do not alter the innovation dynamics of the subsidiary companies.
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spelling Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation surveyImpactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação a partir da pesquisa Sondagem de Inovação da ABDITax incentives are an instrument used to expand innovative efforts either quantitatively or qualitatively. In Brazil, fiscal incentives were broadened in 2005 with the Law of Good. This article analyzes the innovative efforts of companies in the ABDI Research Survey, comparing those that received tax incentives vis-à-vis those that did not receive, also controlling for the origin of capital. The analyzes carried out with Logit model indicated that the impacts of the tax incentives on the type of innovation performed vary according to the technological intensity of the sectors. But the tax incentives were not significant in relation to the origin of capital, indicating that they do not alter the innovation dynamics of the subsidiary companies.Os incentivos fiscais são instrumentos utilizados para ampliar os esforços inovativos seja quantitativamente ou qualitativamente. No Brasil, os incentivos fiscais tiveram seu alcance ampliado a partir de 2005 com a Lei do Bem. Este artigo analisa o esforço inovador das empresas da Pesquisa Sondagem de Inovação da ABDI comparando as que receberam incentivos fiscais vis-à-vis com as que não receberam e também controlando pela origem do capital. As análises realizadas com modelo Logit indicaram que os impactos dos incentivos fiscais sobre o tipo de inovação realizada variam de acordo com a intensidade tecnológica dos setores. Mas os incentivos fiscais não foram significativos em relação à origem do capital, indicando que não alteram a dinâmica da inovação das empresas subsidiárias.Departamento de Ciências Econômicas da UFMG2021-02-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttps://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687Nova Economia; Vol. 30 No. 3 (2020); 803-832Nova Economia; v. 30 n. 3 (2020); 803-8321980-53810103-6351reponame:Nova Economia (Online)instname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGporhttps://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687/3280Copyright (c) 2021 Ulisses Pereira dos Santos, Márcia Siqueira Rapini, Philipe Scherrer Mendeshttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSantos, Ulisses Pereira dosRapini, Márcia Siqueira Mendes, Philipe Scherrer 2021-02-03T20:50:20Zoai:ojs.pkp.sfu.ca:article/5687Revistahttps://revistas.face.ufmg.br/index.php/novaeconomiaPUBhttps://revistas.face.ufmg.br/index.php/novaeconomia/oai||ne@face.ufmg.br1980-53810103-6351opendoar:2021-02-03T20:50:20Nova Economia (Online) - Universidade Federal de Minas Gerais (UFMG)false
dc.title.none.fl_str_mv Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
Impactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação a partir da pesquisa Sondagem de Inovação da ABDI
title Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
spellingShingle Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
Santos, Ulisses Pereira dos
title_short Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
title_full Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
title_fullStr Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
title_full_unstemmed Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
title_sort Impacts of tax incentives on innovation of large companies: an evaluation based on ABDI innovation survey
author Santos, Ulisses Pereira dos
author_facet Santos, Ulisses Pereira dos
Rapini, Márcia Siqueira
Mendes, Philipe Scherrer
author_role author
author2 Rapini, Márcia Siqueira
Mendes, Philipe Scherrer
author2_role author
author
dc.contributor.author.fl_str_mv Santos, Ulisses Pereira dos
Rapini, Márcia Siqueira
Mendes, Philipe Scherrer
description Tax incentives are an instrument used to expand innovative efforts either quantitatively or qualitatively. In Brazil, fiscal incentives were broadened in 2005 with the Law of Good. This article analyzes the innovative efforts of companies in the ABDI Research Survey, comparing those that received tax incentives vis-à-vis those that did not receive, also controlling for the origin of capital. The analyzes carried out with Logit model indicated that the impacts of the tax incentives on the type of innovation performed vary according to the technological intensity of the sectors. But the tax incentives were not significant in relation to the origin of capital, indicating that they do not alter the innovation dynamics of the subsidiary companies.
publishDate 2021
dc.date.none.fl_str_mv 2021-02-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687
url https://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistas.face.ufmg.br/index.php/novaeconomia/article/view/5687/3280
dc.rights.driver.fl_str_mv Copyright (c) 2021 Ulisses Pereira dos Santos, Márcia Siqueira Rapini, Philipe Scherrer Mendes
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Ulisses Pereira dos Santos, Márcia Siqueira Rapini, Philipe Scherrer Mendes
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Departamento de Ciências Econômicas da UFMG
publisher.none.fl_str_mv Departamento de Ciências Econômicas da UFMG
dc.source.none.fl_str_mv Nova Economia; Vol. 30 No. 3 (2020); 803-832
Nova Economia; v. 30 n. 3 (2020); 803-832
1980-5381
0103-6351
reponame:Nova Economia (Online)
instname:Universidade Federal de Minas Gerais (UFMG)
instacron:UFMG
instname_str Universidade Federal de Minas Gerais (UFMG)
instacron_str UFMG
institution UFMG
reponame_str Nova Economia (Online)
collection Nova Economia (Online)
repository.name.fl_str_mv Nova Economia (Online) - Universidade Federal de Minas Gerais (UFMG)
repository.mail.fl_str_mv ||ne@face.ufmg.br
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