The Impact of Fiscal Incentives on The Brazilian Northeast

Brazil's Northeast has historically been the poorest region in the country. In 1958 the Superintendency for the Development of the Northeast (SUDENE) was created to coordinate and promote the region's economic development. SUDENE's principal policy tool to increase the growth rate of the Northeast's income has been the Article 34/18 tax or fiscal incentives which were designed to attract private investment into the region. Throughout the 1960's similar fiscal incentive programs were introduced to attract resources to other regions or sectors of the Brazilian economy, resulting in a system of tax exemptions and subsidies which compete for the attentions of taxpayers and investors. Although several of the individual incentive programs have been examined in earlier research, no study has considered the effects on the Northeast's growth and development of this expansion of the fiscal incentive system.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Economics

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Harber, Richard Paul, Jr.

• Economics, Finance

Identifier

(UMI)AAI8209584

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/70723