Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/177464 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
Texto para Discussão No. 2248
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
This article estimates fiscal costs derived from the federal government industrial policy between 2004 and 2016. We focus on the measurement of "tax expenditures", something inedited in Brazilian economic literature on the subject. We also analysis tax exemptions that, for legal reasons, are not considered as tax expenditures, but are relevant for our study. The main findings can be summarized as follows: i) the evidence suggests that industrial policy instituted since 2003 promoted the continued rise in tax expenditures; ii) despite the wide range of instruments exploited, the bulk of expenditures intended traditional industrial policies at the expense of more innovative industries; and iii) there is a surprising continuity of new measures - that amplify the tax expenditures - focusing on the Free Economic Zone of Manaus and the automotive sector.
Schlagwörter: 
fiscal policy
industrial policy
Brazilian economy
JEL: 
E620
L520
E650
Dokumentart: 
Working Paper

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