Impacts of the Brazilian innovation tax policy on the composition of private investments and on the type of innovation
The objective of this paper is to investigate whether the tax incentives for innovation in Brazil established by Law 11,196/05 (BRASIL, 2005) have altered the composition of firms’ innovation investments and their results. Based on the concept of behavioral additionality and on the design of the pol...
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| 發表在: | Revista Brasileira de Inovação |
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| Principais autores: | , |
| 格式: | Artigo |
| 語言: | Inglês |
| 出版: |
Universidade Estadual de Campinas
2018
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| 主題: | |
| 在線閱讀: | https://www.redalyc.org/articulo.oa?id=641769645006 https://www.redalyc.org/journal/6417/641769645006/ https://www.redalyc.org/journal/6417/641769645006/html/ https://www.redalyc.org/journal/6417/641769645006/641769645006.epub https://www.redalyc.org/journal/6417/641769645006/movil |
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