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

Produced by: 
International Policy Center for Inclusive Growth
Available from: 
September 2021
Paper author(s): 
Fernanda De Negri
Topic: 
Methodology
Fiscal Policy - Public and Welfare Economics
Year: 
2021

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?

ACCESS PAPER

Research section: 
Latest Research
Share this