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Efectos de la política fiscal a la inversión en actividades de I+D de las empresas manufactureras españolas

Author

Listed:
  • Ángeles Marra Domínguez

    (Universidad de Vigo)

Abstract

The present article specifies and estimates an econometric model which analyses the effects of the tax incentives to R&D investment from a sample of Spanish innovative manufacturing enterprises during the 1991-1999 period. The estimations carried out show that tax incentives, applied to the tax base (repayment freedom) or to the instalment (tax credit), have turned out to be a useful tool to encourage the demand for R&D investment: a price elasticity on R&D investment demand close to the unit. It also underlines that analysed enterprises are more vulnerable to changes in the tax repayment rate rather than to changes in the tax credit for R&D investment.

Suggested Citation

  • Ángeles Marra Domínguez, 2006. "Efectos de la política fiscal a la inversión en actividades de I+D de las empresas manufactureras españolas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 63(03), pages 282-305.
    • Handle: RePEc:ekz:ekonoz:2006313
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    More about this item

    Keywords

    coste de uso del capital de I+D; inversión en actividades de I+D; política fiscal;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives

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