Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Universidad Católica de Colombia
2021
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| _version_ | 1876478503452409856 |
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| author | Felippe Clemente |
| author_facet | Felippe Clemente |
| contents | Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach Felippe Clemente Economía y Finanzas Principal Lei do Bem innovation patent data Agent model 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 hazard between government and innovative Brazilian companies, as there was no express incentive in the Lei do Bem to stimulate the industrial sector to innovate and register the innovation as a patent. Thus, policies that review the tax incentives structure contained in the Lei do Bem as well as encourage industries and companies to file patents in public patent databases may have positive effects on the Brazilian innovation system.JEL Classification: D01, D34, O30. 2021 artículo científico 2248-6046 https://www.redalyc.org/articulo.oa?id=323572106004 https://www.redalyc.org/journal/3235/323572106004/ https://www.redalyc.org/journal/3235/323572106004/html/ https://www.redalyc.org/journal/3235/323572106004/323572106004.epub https://www.redalyc.org/journal/3235/323572106004/movil 10.14718/revfinanzpolitecon.v13.n2.2021.6 en http://www.redalyc.org/revista.oa?id=3235 Revista Finanzas y Política Económica application/pdf Universidad Católica de Colombia Revista Finanzas y Política Económica (Colombia) Num.2 Vol.13 |
| format | Artículo científico |
| id | redalyc_323572106004 |
| institution | Redalyc |
| language | en |
| publishDate | 2021 |
| publisher | Universidad Católica de Colombia |
| spellingShingle | Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach Felippe Clemente Economía y Finanzas Principal Lei do Bem innovation patent data Agent model Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach Felippe Clemente Economía y Finanzas Principal Lei do Bem innovation patent data Agent model 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 hazard between government and innovative Brazilian companies, as there was no express incentive in the Lei do Bem to stimulate the industrial sector to innovate and register the innovation as a patent. Thus, policies that review the tax incentives structure contained in the Lei do Bem as well as encourage industries and companies to file patents in public patent databases may have positive effects on the Brazilian innovation system.JEL Classification: D01, D34, O30. 2021 artículo científico 2248-6046 https://www.redalyc.org/articulo.oa?id=323572106004 https://www.redalyc.org/journal/3235/323572106004/ https://www.redalyc.org/journal/3235/323572106004/html/ https://www.redalyc.org/journal/3235/323572106004/323572106004.epub https://www.redalyc.org/journal/3235/323572106004/movil 10.14718/revfinanzpolitecon.v13.n2.2021.6 en http://www.redalyc.org/revista.oa?id=3235 Revista Finanzas y Política Económica application/pdf Universidad Católica de Colombia Revista Finanzas y Política Económica (Colombia) Num.2 Vol.13 |
| title | Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach |
| topic | Economía y Finanzas Principal Lei do Bem innovation patent data Agent model |
| url | https://www.redalyc.org/articulo.oa?id=323572106004 https://www.redalyc.org/journal/3235/323572106004/ https://www.redalyc.org/journal/3235/323572106004/html/ https://www.redalyc.org/journal/3235/323572106004/323572106004.epub https://www.redalyc.org/journal/3235/323572106004/movil |