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Uma nota sobre a eficiência fiscal das debêntures incentivadas em infraestrutura no Brasil

Author

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  • Miterhof, Marcelo Trindade
  • Pereira, Thiago

Abstract

O texto avalia o grau de eficiência fiscal dos subsídios concedidos pelo Governo Federal às chamadas debêntures incentivadas de infraestrutura, criadas pela Lei 12.431, estimando qual fração de cada R$ 1 de renúncia tributária esperada pela União é efetivamente transferida como redução do custo de captação dos projetos meritórios. Também se discutem as razões de parte relevante do benefício não ser repassado ao custo de captação dos projetos. Por fim, são feitas considerações sobre arranjos alternativos para a veiculação do subsídio da Lei 12.431 e sobre outros efeitos das debêntures de infraestrutura pela ótica do desenvolvimento do mercado de capitais.

Suggested Citation

  • Miterhof, Marcelo Trindade & Pereira, Thiago, 2021. "Uma nota sobre a eficiência fiscal das debêntures incentivadas em infraestrutura no Brasil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 75(2), September.
    • Handle: RePEc:fgv:epgrbe:v:75:y:2021:i:2:a:80206
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