Abstract: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?

Keywords:Fiscal incentives; trade law; research and development
Publication Date:
Type/Issue:Policy Research Brief/77