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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

Author

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  • Mª Angeles Marra Domínguez

    () (Universidad de Vigo)

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.

Suggested Citation

  • Mª Angeles Marra Domínguez, 2004. "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," Hacienda Pública Española, IEF, vol. 170(3), pages 9-35, september.
  • Handle: RePEc:hpe:journl:y:2004:v:170:i:3:p:9-35
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. Ángel Estrada & Javier Vallés, 1998. "Investment and financial structure in Spanish manufacturing firms," Investigaciones Economicas, Fundación SEPI, vol. 22(3), pages 337-359, September.
    4. 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.
    5. 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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    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.;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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