Colombo, Daniel Gama e; Cruz, Hélio N. da - In: Innovation & management review 20 (2023) 1, pp. 28-42
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....
