Tax incentives: the impact on employment generation in the state of Cearà / Incentivos fiscais: o impacto na geraÃÃo de emprego no estado do cearÃ

AUTOR(ES)

Antonio Leite de Oliveira

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

22/01/2010

RESUMO

The state of Cearà has been lately using intensily the policy of tax incentive, which was consolidated through the foundation of the Industry Development Fund â FDI (for its abbreviation in Portuguese). The principal objective of this dissertation is to analyze the effect of this policy on employment development in the state. Thus, an econometric model is specified and its estimated results indicate that the FDI contributed to employment rising in industry sector in all cearense cities. It was also verified that this policy presented positive externality in labor market in other sectors of CearÃâs economy.

ASSUNTO(S)

ciencias sociais aplicadas incentivos fiscais

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