A lei de cotas para pessoas portadoras de deficiência nas empresas brasileiras: Impacto e possíveis alternativas

Abstract

This paper consists of a theoretical analysis of the impact of the Brazilian law establishing quotas for people with disabilities in companies with one hundred or more employees, as well as the possible impact of some alternative legal measures: incentives (fiscal incentives and tradable rights) and information disclosure policies. The analysis is based on work regarding the efficacy of legal norms in general, and particularly the literature concerning the cost and cognitive effects of those norms. Given its exclusively theoretical character, the paper does not affirm the superiority of any regulatory strategy over the current law, but draws attention to the likely reasons for the failure of the quota system and for the potential and inconveniences of its proposed alternatives.