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Incentivos fiscales, inversión en actividades de I+D y estructura de costes. Un análisis por tamaño para una muestra de empresas manufactureras españolas, 1991-1999

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  • Mª Angeles Marra Domínguez

    ()
    (Universidad de Vigo)

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    Abstract

    El objetivo del presente trabajo consiste en evaluar los efectos que los incentivos fiscales a la inversión en actividades de I+D tienen sobre la estructura de costes y la demanda de capital de I+D privado de una muestra de empresas manufactureras españolas clasificada según tamaño en dos grupos: Pymes (??200 trabajadores) y Grandes Empresas (>200 trabajadores) durante el período 1991-1999. Los resultados del estudio muestran que los incentivos fiscales a la I+D, amortización inmediata fiscalmente permitida y crédito fiscal a la I+D, tienen un efecto positivo significativo para estimular la demanda de inversión en capital de I+D privado, observándose que en media estos mecanismos contribuyen en mayor medida a estimular la demanda de capital de I+D privado en las Grandes Empresas que en las Pymes.

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    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/170_Incentivos.pdf
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    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 170 (2004)
    Issue (Month): 3 (september)
    Pages: 9-35

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    Handle: RePEc:hpe:journl:y:2004:v:170:i:3:p:9-35

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    Related research

    Keywords: Actividades de I+D; Incentivos fiscales a la inversión en I+D; Coste del capital de I+D privado; Función de costes Cobb-Douglas.;

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    1. Jeffrey I. Bernstein, 1986. "The Effect of Direct and Indirect Tax Incentives on Canadian Industrial R&D Expenditures," Canadian Public Policy, University of Toronto Press, vol. 12(3), pages 438-448, September.
    2. Mamuneas, Theofanis P. & Ishaq Nadiri, M., 1996. "Public R&D policies and cost behavior of the US manufacturing industries," Journal of Public Economics, Elsevier, vol. 63(1), pages 57-81, December.
    3. Mamuneas, Theofanis P., 1999. "Spillovers from publicly financed R&D capital in high-tech industries," International Journal of Industrial Organization, Elsevier, vol. 17(2), pages 215-239, February.
    4. Ángel Estrada & Javier Vallés, 1998. "Investment and financial structure in Spanish manufacturing firms," Investigaciones Economicas, Fundación SEPI, vol. 22(3), pages 337-359, September.
    5. Pilar Beneito, 2001. "R&D productivity and spillovers at the firms level: evidence from Spanish panel data," Investigaciones Economicas, Fundación SEPI, vol. 25(2), pages 289-313, May.
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