Impactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação das empresas da pesquisa da sondagem de inovação da ABDI

Ulisses Santos, Marcia Rapini () and Philipe Mendes
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Philipe Mendes: Cedeplar-UFMG

No 597, Textos para Discussão Cedeplar-UFMG from Cedeplar, Universidade Federal de Minas Gerais

Abstract: Tax incentives are the oldest instrument, and widely used by several countries, to expand innovative efforts either quantitatively or qualitatively. In Brazil, tax incentives have been granted since the beginning of the 1990s, but have reached only a few expressive number of companies. Given this scenario, this paper performs an analysis, based on a match of data from the Pesquisa Sondagem de Inovação from ABDI and from the Ministry of Communications, Science, Technology and Innovation on the granting of fiscal incentives Brazil. This analysis aims to captur the differences in the technological performance of companies that received such incentives and of companies that did not receive. The econometric analyzes carried out indicates that the impacts of fiscal incentives on the type of innovation performance varies according to sectors’ technological intensity.

Keywords: Tax incentives; innovation; Innovation Survey (search for similar items in EconPapers)
JEL-codes: O31 O33 (search for similar items in EconPapers)
Pages: 24 pages
Date: 2019-03
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