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

Author

Listed:
  • Ulisses Pereira dos Santos

    (Cedeplar-UFMG)

  • Márcia Siqueira Rapini

    (Cedeplar-UFMG)

  • Philipe Scherrer Mendes

    (Cedeplar-UFMG)

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.

Suggested Citation

  • Ulisses Pereira dos Santos & Márcia Siqueira Rapini & Philipe Scherrer Mendes, 2019. "Impactos dos incentivos fiscais na inovação de grandes empresas: uma avaliação das empresas da pesquisa da sondagem de inovação da ABDI," Textos para Discussão Cedeplar-UFMG 597, Cedeplar, Universidade Federal de Minas Gerais.
    • Handle: RePEc:cdp:texdis:td597
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    More about this item

    Keywords

    Tax incentives; innovation; Innovation Survey;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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