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Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach

We propose to evaluate Lei do Bem (law 11.196/05) for Brazilian regions (North, Northeast, Center-West, Southeast and South). This is the first study that analyzes Lei do Bem using extensive game simulations for the different regions of the country. Based on data from 2006 to 2015, we find moral haz...

Ausführliche Beschreibung

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Bibliografische Detailangaben
Veröffentlicht in:Revista Finanzas y Política Económica
1. Verfasser: Felippe Clemente
Format: Artigo
Sprache:Inglês
Veröffentlicht: Universidad Católica de Colombia 2021
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Online-Zugang:https://www.redalyc.org/articulo.oa?id=323572106004
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