Tax Incentives: an Economic Analysis of Law Perspective

Authors

  • Oksandro Osdival Gonçalves PUCPR
  • Marcelo Miranda Ribeiro PUCPR

DOI:

https://doi.org/10.18836/2178-0587/ealr.v4n1p79-102

Keywords:

aprendizagem motora, estabelecimento de metas, habilidade motora,

Abstract

From an Economic Analysis of Law – L&E perspective, this paper discusses the juseconomic effects resulting from the Manaus Free Zone – ZFM tax breaks and the state fiscal competition. After a brief theoretical review, two cases studies are presented: the beverage industry in the ZFM and the Brazilian Antitrust Authority – CADE declaration of illegality of some state tax breaks. The results highlight the limits of the use of fiscal policies to fix market failures or as regional development tools. Tax breaks are fair only when clearly stated in the public interest and effectively reach the proposed public policies.

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Author Biography

Oksandro Osdival Gonçalves, PUCPR

Professor de Direito Comercial da PUCPR Doutor em Direito Comercial pela PUCSP

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Published

2013-08-19

Issue

Vol. 4 No. 1 (2013): Economic Analysis of Law Review

Section

Papers

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