The Efficiency of Tax Incentives for Disability
DOI:
https://doi.org/10.65598/rps.5950Keywords:
Efficiency, disability, income tax, Development data analysisAbstract
People with disabilities need tax incentives that help their inclusion and promote their integration, contributing to equal opportunities, although it is interesting to know if these tax benefits meet the needs they should cover. The objective of this work is the analysis of the efficiency of existing tax incentives in personal income tax for people with disabilities, both at the state and regional level. To do this, using the Data Envelopment Analysis technique, we develop a DEA model. The results indicate that tax incentives for disability are efficient, which implies the need for their maintenance and improvement of the current situation.
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