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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)

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 / Review of Public Economics, 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

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    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.;
    All these keywords.

    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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