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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad Católica de Colombia
2021-08-01
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| Series: | Revista Finanzas y Política Económica |
| Subjects: | |
| Online Access: | https://revfinypolecon.ucatolica.edu.co/article/view/3424 |