Impact assessment of innovation tax incentives in Brazil
Purpose – This paper evaluates the effects of tax incentives on business innovation in Brazil that were established by Law 11,196/05 (the “Fiscal Incentives Law”) to test whether they have had a positive impact on beneficiary firms' innovation input and output and on their performance. Design/m...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-02-01
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| Series: | Innovation & Management Review |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/INMR-11-2020-0167/full/pdf |