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Eficacia de los incentivos fiscales a la inversión en I+D en España en los años noventa

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Author Info
Desiderio Romero Jordán (Universidad Rey Juan Carlos)
José Félix Sanz Sanz (Universidad Complutense de Madrid)

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Abstract

Este trabajo analiza la eficacia de los incentivos fiscales a la inversión en I+D en España. Para ello se utiliza una muestra de empresas manufactureras referida al período 1990 a 2001. Los resultados muestran que el crédito fiscal, y en menor medida las amortizaciones, son instrumentos adecuados para reducir el precio de la I+D. Sin embargo, la respuesta de la inversión a tales variaciones en precio es moderada ya que las elasticidades oscilan entre -0,98 y -1,01. Asimismo, cada unidad monetaria adicional de gasto fiscal genera entre 1,24 y 1,26 unidades monetarias de inversión bruta. Por último, los resultados indican que la relación entre activos fijos productivos e I+D es muy débil.

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

Volume (Year): 183 (2007)
Issue (Month): 4 (december)
Pages: 9-32
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Handle: RePEc:hpe:journl:y:2007:v:183:i:4:p:9-32

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Related research
Keywords: I+D; incentivos fiscales; elasticidad; coste-eficacia;

Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H41 - Public Economics - - Publicly Provided Goods - - - Public Goods

References listed on IDEAS
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  1. Bronwyn H. Hall, Jacques Mairesse, Lee Branstetter, and Bruno Crepon., 1998. "Does Cash Flow Cause Investment and R& D: An Exploration Using Panel Data for French, Japanese, and United States Scientific Firms," Economics Working Papers 98-260, University of California at Berkeley. [Downloadable!]
    Other versions:
  2. Austan Goolsbee, 1998. "Investment Tax Incentives, Prices, And The Supply Of Capital Goods," The Quarterly Journal of Economics, MIT Press, vol. 113(1), pages 121-148, February. [Downloadable!] (restricted)
    Other versions:
  3. Rachel Griffith & David Sandler & John Van Reenen, 1995. "Tax incentives for R&D," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 21-44, May. [Downloadable!]
  4. Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997. "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers 97s-34, CIRANO. [Downloadable!]
    Other versions:
  5. Hall, B.H., 1993. "R & D Tax Policy During the Eighties: Success or Failure?," Papers e-93-1, Stanford - Hoover Institution.
    Other versions:
  6. Kenneth Arrow, 1962. "Economic Welfare and the Allocation of Resources for Invention," NBER Chapters, in: The Rate and Direction of Inventive Activity: Economic and Social Factors, pages 609-626 National Bureau of Economic Research, Inc. [Downloadable!]
  7. Bernstein, Jeffrey I. & Nadiri, M. Ishaq, 1990. "Product Demand, Cost Of Production, Spillovers And The Social Rate Or Return To R&D," Working Papers 90-53, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    Other versions:
  8. Florence Jaumotte & Nigel Pain, 2005. "An Overview of Public Policies to Support Innovation," OECD Economics Department Working Papers 456, OECD, Economics Department. [Downloadable!]
  9. van Pottelsberghe de la Potterie, Bruno, 1997. "Issues in Assessing the Effect of Interindustry R&D Spillovers," Economic Systems Research, Taylor and Francis Journals, vol. 9(4), pages 331-56, December.
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