Implicit tax dynamics and corporate life cycle: A quantitative analysis of B3 listed companies

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Quantitative analysis reveals implicit taxes influence corporate life cycle and tax benefits in B3-listed companies.

Firms in earlier life cycle stages retain more tax benefits, as implicit taxes are lower compared to maturity stage.
The study shows that implicit taxes do not fully negate the advantages of tax incentives in Brazil.
Ordinary least squares and quantile regression were used to analyze data from B3-listed firms from 2010 to 2022.
Findings contribute valuable insights for targeted tax policies and strategic planning in emerging economies.

Martinez et al. (2025) studied this question.

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