Análises dos incentivos fiscais da Sudene e seus impactos sobre o mercado de trabalho na região Nordeste do Brasil

Abstract

Tax incentive policies aim to attract companies to establish themselves in regions with lower economic dynamism. In the Northeast Region, federal incentives are managed by Sudene, with the most comprehensive being a 75% reduction in IRPJ (Corporate Income Tax). Despite this approach involving the relinquishment of millions of reais in revenue, there is a scarcity of studies that seek to evaluate it. Thus, this article conducts an impact assessment of this policy on the quantity of employment in the benefiting firms between 2011 and 2019. To do so, the DiD (Differences in Differences) method proposed by Callaway and Sant’Anna (2021) was used, based on microdata from RAIS (Annual Report of Social Information) and the list of companies with tax incentives administered by Sudene. The results are consistent with the hypothesis that the tax incentive increases the quantity of formal employment, showing an increase of approximately 9.8%. This suggests that the policy was effective in boosting employment in the region.