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Gender Inequalities in R&D: Female Participation in Research Teams Under Brazil’s Good Law Tax Incentive

In: Technology Management for Intelligent, Open and Responsible Organizations and Ecosystems

Author

Listed:
  • Kelyane Silva

    (Federal University of Rio de Janeiro, Faculty of Administration and Accounting Sciences)

  • Vicente Ferreira

    (Federal University of Rio de Janeiro, Institute of Economics)

  • Leonardo Camilo-da-Silva

    (Fluminense Federal University)

  • Thiago Negrão Chuba

    (Kyoto University, Graduate School of Advanced Integrated Studies in Human Survivability (GSAIS))

  • Lydia Bares

    (University of Cadiz, Department of General Economics)

  • Paulo Céspedes Rodrigues

    (Federal University of Rio de Janeiro, Faculty of Administration and Accounting Sciences)

  • Thalissa Pádua Gilaberte

    (Federal University of Rio de Janeiro, Faculty of Administration and Accounting Sciences)

  • Eliane Ribeiro

    (Federal University of Rio de Janeiro, Faculty of Administration and Accounting Sciences)

  • Alexandre Guimarães Vasconcellos

    (National Institute of Industrial Property, Postgraduate and Research Division, Academy of Intellectual Property, Innovation and Development)

  • Marconi Albuquerque

    (Brazilian Ministry of Science, Technology and Innovation)

Abstract

Gender disparities in research and development (R&D) persist despite global advancements in education and workforce participation. This study examines female participation in R&D teams benefiting from Brazil’s “Lei do Bem” tax incentive between 2018 and 2022. Using a comprehensive dataset of over 820,000 researchers, the analysis reveals that women comprised only 25.3% of R&D teams, with higher representation in the pharmaceutical, food, and textile sectors. Regional and sectoral variations suggest structural inequalities, further evidenced by wage disparities favoring men. Despite their lower representation, women in these teams tend to have higher academic qualifications. The findings highlight the need for gender-sensitive policies within tax incentives to promote equitable participation in innovation.

Suggested Citation

  • Kelyane Silva & Vicente Ferreira & Leonardo Camilo-da-Silva & Thiago Negrão Chuba & Lydia Bares & Paulo Céspedes Rodrigues & Thalissa Pádua Gilaberte & Eliane Ribeiro & Alexandre Guimarães Vasconcello, 2026. "Gender Inequalities in R&D: Female Participation in Research Teams Under Brazil’s Good Law Tax Incentive," Springer Proceedings in Business and Economics, in: Fabiano Armellini & Syrine Njah & Elaine Mosconi & Breno Nunes (ed.), Technology Management for Intelligent, Open and Responsible Organizations and Ecosystems, pages 185-192, Springer.
    • Handle: RePEc:spr:prbchp:978-3-032-23282-3_23
    DOI: 10.1007/978-3-032-23282-3_23
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