메뉴 건너뛰기




Volumn 187, Issue 4, 2008, Pages 9-39

Application of R & D fiscal incentives in Spanish manufacturing firms;Aplicación de los incentivos fiscales a la inversión I+D en las empresas españolas

Author keywords

Fiscal incentives; R D obstacles; Spanish manufacturing firms

Indexed keywords


EID: 71749100277     PISSN: 02101173     EISSN: 11339470     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (8)

References (53)
  • 1
    • 0346525981 scopus 로고    scopus 로고
    • Public financing of cooperative R&D projects in Spain: the concerted projects under the National R&D Plan
    • Acosta, J. y Mondrego, A. (2001), "Public financing of cooperative R&D projects in Spain: the concerted projects under the National R&D Plan", Research Policy, 30: 625-641.
    • (2001) Research Policy , vol.30 , pp. 625-641
    • Acosta, J.1    Mondrego, A.2
  • 2
    • 0000584479 scopus 로고
    • Economic Welfare and the Allocation of Resources for Inventions
    • en R. Nelson (ed.), Princeton University Press
    • Arrow, K. (1962), "Economic Welfare and the Allocation of Resources for Inventions", en R. Nelson (ed.), The Rate and Direction of Inventive Activity, Princeton University Press.
    • (1962) The Rate and Direction of Inventive Activity
    • Arrow, K.1
  • 4
    • 11844286875 scopus 로고    scopus 로고
    • Who participates in R&D subsidy programs? The case of Spanish manufacturing firms
    • 1 476
    • Blanes, J. V. y Busom, I. (2004), "Who participates in R&D subsidy programs? The case of Spanish manufacturing firms", Research Policy, 33 (19): 1.459-1.476.
    • (2004) Research Policy , vol.33 , Issue.19 , pp. 459-461
    • Blanes, J.V.1    Busom, I.2
  • 5
    • 0345889720 scopus 로고    scopus 로고
    • Issues in implementation of an R&D tax credits for UK firms
    • 15 Institute for Fiscal Studies
    • Bloom, N.; Griffith, R. y Klemm, A. (2001), "Issues in implementation of an R&D tax credits for UK firms", Briefing Notes, 15, Institute for Fiscal Studies.
    • (2001) Briefing Notes
    • Bloom, N.1    Griffith, R.2    Klemm, A.3
  • 6
    • 0036276103 scopus 로고    scopus 로고
    • Do R&D credits work? Evidence from an international panel of countries 1979-1997
    • Bloom, N.; Griffith, R. y Van Reenen, J. (2002), "Do R&D credits work? Evidence from an international panel of countries 1979-1997", Journal of Public Economics, 85: 1-31.
    • (2002) Journal of Public Economics , vol.85 , pp. 1-31
    • Bloom, N.1    Griffith, R.2    Van Reenen, J.3
  • 7
    • 85062771348 scopus 로고    scopus 로고
    • An empirical evaluation of the effects of R&D subsidies
    • Busom, I. (2000), "An empirical evaluation of the effects of R&D subsidies", Economics of innovation and New Technologies, 9 (2): 111-148.
    • (2000) Economics of innovation and New Technologies , vol.9 , Issue.2 , pp. 111-148
    • Busom, I.1
  • 9
    • 34347406016 scopus 로고    scopus 로고
    • Incentivos fiscales en I+D y decisiones de innovación
    • a B. (2006), "Incentivos fiscales en I+D y decisiones de innovación", Revista de Economía Aplicada, 14 (40): 5-34.
    • (2006) Revista de Economía Aplicada , vol.14 , Issue.40 , pp. 5-34
    • Corchuelo, M.B.1
  • 11
    • 71749102331 scopus 로고    scopus 로고
    • Evaluating the impact of R&D tax credit on innovation: A microeconometric study on Canadian firms
    • (Centre for European Economic Research)
    • Czarnitzki, D.; Hanel, P. y Rosa, J. M. (2004), "Evaluating the impact of R&D tax credit on innovation: A microeconometric study on Canadian firms", Discussion Paper, 04-77, ZEW (Centre for European Economic Research).
    • (2004) Discussion Paper, 04-77, ZEW
    • Czarnitzki, D.1    Hanel, P.2    Rosa, J.M.3
  • 12
    • 0000832364 scopus 로고    scopus 로고
    • Is public R&D a complement or substitute for private R&D? A review of the econometric evidence
    • David, P. A.; Hall, B. H. y Toole, A. A. (2000), "Is public R&D a complement or substitute for private R&D? A review of the econometric evidence", Research Policy, 29: 497-529.
    • (2000) Research Policy , vol.29 , pp. 497-529
    • David, P.A.1    Hall, B.H.2    Toole, A.A.3
  • 14
    • 71749088277 scopus 로고    scopus 로고
    • Efectos de la forma del IRPF sobre las decisiones de financiación e inversión societaria y sobre la elección de la forma de la empresa
    • Domínguez, F. y López Laborda, J. (1999), "Efectos de la forma del IRPF sobre las decisiones de financiación e inversión societaria y sobre la elección de la forma de la empresa", Papel de Trabajo, 6/99, Instituto de Estudios Fiscales.
    • (1999) Papel de Trabajo, 6/99, Instituto de Estudios Fiscales
    • Domínguez, F.1    López Laborda, J.2
  • 15
    • 0037778614 scopus 로고    scopus 로고
    • Investment and financial structure in Spanish manufacturing firms
    • Estrada, A. y Vallés, J. (1998), "Investment and financial structure in Spanish manufacturing firms", Investigaciones Económicas, 22 (3): 337-359.
    • (1998) Investigaciones Económicas , vol.22 , Issue.3 , pp. 337-359
    • Estrada, A.1    Vallés, J.2
  • 16
    • 71749096704 scopus 로고    scopus 로고
    • What drives business R&D intensity across OCDE countries?
    • Falk, M. (2004), "What drives business R&D intensity across OCDE countries?", Applied Economics, 35 (5): 533-577.
    • (2004) Applied Economics , vol.35 , Issue.5 , pp. 533-577
    • Falk, M.1
  • 17
    • 3843089938 scopus 로고    scopus 로고
    • Diez años de Encuesta sobre Estrategias Empresariales (ESEE)
    • Fariñas, J. C. y Jaumandreu, J. (1999), "Diez años de Encuesta sobre Estrategias Empresariales (ESEE)", Economía Industrial, 329: 29-42.
    • (1999) Economía Industrial , vol.329 , pp. 29-42
    • Fariñas, J.C.1    Jaumandreu, J.2
  • 18
    • 33744741291 scopus 로고    scopus 로고
    • Barriers to innovation and subsidy effectiveness
    • González, X.; Jaumandreu, J. y Pazó, C. (2005), "Barriers to innovation and subsidy effectiveness", Rand of Journal Economics, 36 (4): 930-949.
    • (2005) Rand of Journal Economics , vol.36 , Issue.4 , pp. 930-949
    • González, X.1    Jaumandreu, J.2    Pazó, C.3
  • 19
    • 40649120652 scopus 로고    scopus 로고
    • Do public subsidies stimulate private R&D spending?
    • González, X. y Pazó, C. (2008), "Do public subsidies stimulate private R&D spending?", Research Policy, 37 (3): 371-389.
    • (2008) Research Policy , vol.37 , Issue.3 , pp. 371-389
    • González, X.1    Pazó, C.2
  • 21
    • 0011299321 scopus 로고    scopus 로고
    • Measuring the compliance cost of tax expenditure: The case of Research and Development Incentives
    • Working Paper, 6, Industry Canada (versión revisada publicada en: 2.008-2.034).
    • Gunz, S.; Macnaughton, A. y Wensley, K. (1996), "Measuring the compliance cost of tax expenditure: The case of Research and Development Incentives", Working Paper, 6, Industry Canada (versión revisada publicada en Canadian Tax Journal, 43 (6): 2.008-2.034).
    • (1996) Canadian Tax Journal , vol.43 , Issue.6
    • Gunz, S.1    Macnaughton, A.2    Wensley, K.3
  • 22
    • 0036253161 scopus 로고    scopus 로고
    • The financing of research and development
    • Hall, B. H. (2002), "The financing of research and development", Oxford Review of Economic Policy, 18 (1): 35-51.
    • (2002) Oxford Review of Economic Policy , vol.18 , Issue.1 , pp. 35-51
    • Hall, B.H.1
  • 23
    • 45949083294 scopus 로고    scopus 로고
    • The financing of innovation
    • Shane, S. (ed.), Oxford: Blackwell Publishers, Ltd
    • Hall, B. H. (2005), "The financing of innovation", en Shane, S. (ed.), Blackwell Hand book of Technology and Innovation Management, Oxford: Blackwell Publishers, Ltd., 2005.
    • (2005) Blackwell Hand book of Technology and Innovation Management , pp. 2005
    • Hall, B.H.1
  • 24
    • 0000479671 scopus 로고    scopus 로고
    • How effective are fiscal incentives for R&D? A review of the evidence
    • Hall, B. H. y Van Reenen, J. (2000), "How effective are fiscal incentives for R&D? A review of the evidence", Research Policy, 29: 449-469.
    • (2000) Research Policy , vol.29 , pp. 449-469
    • Hall, B.H.1    Van Reenen, J.2
  • 25
    • 71749111619 scopus 로고    scopus 로고
    • Impact of Government support programs on innovation by Canadian manufacturing firms
    • Centre Interuniversitaire de Recherche sur la Science et la Technologie. (CIRST)
    • Hanel, P. (2003), "Impact of Government support programs on innovation by Canadian manufacturing firms", Note de Recherche 2003-09, Centre Interuniversitaire de Recherche sur la Science et la Technologie (CIRST).
    • (2003) Note de Recherche 2003-09
    • Hanel, P.1
  • 26
    • 0000201640 scopus 로고    scopus 로고
    • Are the financing constraints for R&D investment in German manufacturing firms?
    • 49/50
    • Harhoff, D. (1998), "Are the financing constraints for R&D investment in German manufacturing firms?", Annales D'Économie et de Statistique, 49/50: 421-456.
    • (1998) Annales D'Économie et de Statistique , pp. 421-456
    • Harhoff, D.1
  • 27
    • 22444449003 scopus 로고    scopus 로고
    • Identification of firms supported by technology policies: the case of Spanish low interest credits
    • Heijs, J. (2005), "Identification of firms supported by technology policies: the case of Spanish low interest credits", Science and Public Policies, 32 (3): 219-230.
    • (2005) Science and Public Policies , vol.32 , Issue.3 , pp. 219-230
    • Heijs, J.1
  • 28
    • 71749113561 scopus 로고    scopus 로고
    • Evaluación de los incentivos fiscales a la I+D+i en España basado en el propensity Score Matching, Instituto de Análisis Industrial y Financiero
    • 3 julio 2006
    • Heijs, J.; Buesa, M.; Herrera, L. y Valadéz, P. (2006), "Evaluación de los incentivos fiscales a la I+D+i en España basado en el propensity Score Matching", Instituto de Análisis Industrial y Financiero, Documento de Investigación, 3, julio 2006.
    • Documento de Investigación , pp. 2006
    • Heijs, J.1    Buesa, M.2    Herrera, L.3    Valadéz, P.4
  • 29
    • 71749108053 scopus 로고    scopus 로고
    • H.M. Treasury/Inland Revenue London: The Stationary Office August 2003
    • HM Treasury/Inland Revenue (2003), Corporation tax reform- A consultation document, London: The Stationary Office, August 2003.
    • Corporation tax reform- A consultation document , pp. 2003
  • 31
    • 71749112890 scopus 로고    scopus 로고
    • The application for and awarding of soft credits: Evidence about Spanish public aid for R&D projects
    • Toulouse. (Francia)
    • Huergo, E. y Trenado, M. (2008), "The application for and awarding of soft credits: Evidence about Spanish public aid for R&D projects", ponencia presentada en XXXV EARIE, Toulouse (Francia).
    • (2008) ponencia presentada en XXXV EARIE
    • Huergo, E.1    Trenado, M.2
  • 32
    • 71749103549 scopus 로고    scopus 로고
    • CEIM IDETRA IDETRA (Innovación, Desarrollo y Transferencia de Tecnología, S.A.) y CEIM (Confederación Empresarial de Madrid CEOE
    • IDETRA y CEIM (2003), Análisis de los Incentivos Fiscales a la Innovación, IDETRA (Innovación, Desarrollo y Transferencia de Tecnología, S.A.) y CEIM (Confederación Empresarial de Madrid CEOE.
    • (2003) Análisis de los Incentivos Fiscales a la Innovación
  • 33
    • 0001326356 scopus 로고    scopus 로고
    • Do subsidies to commercial R&D reduce market failures? Microeconometric evaluation studies
    • Kettle, J.; Moen, J. y Griliches, Z. (2000), "Do subsidies to commercial R&D reduce market failures? Microeconometric evaluation studies", Research Policy, 29: 471-495.
    • (2000) Research Policy , vol.29 , pp. 471-495
    • Kettle, J.1    Moen, J.2    Griliches, Z.3
  • 34
    • 0036946547 scopus 로고    scopus 로고
    • Do R&D subsidies stimulate or displace private R&D? Evidence from Israel
    • Lach, S. (2002), "Do R&D subsidies stimulate or displace private R&D? Evidence from Israel", Journal of Industrial Economics, 50 (4): 369-390.
    • (2002) Journal of Industrial Economics , vol.50 , Issue.4 , pp. 369-390
    • Lach, S.1
  • 35
    • 33751050420 scopus 로고    scopus 로고
    • Incentivos fiscales inversión en actividades de I+D y estructura de costes. Un análisis por tamaño para una muestra representativa de empresas manufactureras españolas 1991-1999
    • Marra, M. A. (2004), "Incentivos fiscales, inversión en actividades de I+D y estructura de costes. Un análisis por tamaño para una muestra representativa de empresas manufactureras españolas 1991- 1999", Hacienda Pública Española/ Revista de Economía Pública, 170 (3/2004): 9-35.
    • (2004) Hacienda Pública Española/ Revista de Economía Pública , vol.170 , Issue.3 , pp. 9-35
    • Marra, M.A.1
  • 36
    • 71749097520 scopus 로고    scopus 로고
    • Resumen de los efectos de la política fiscal a la inversión en actividades de I+D de las empresas manufactureras españolas
    • Marra, M. A. (2006), "Resumen de los efectos de la política fiscal a la inversión en actividades de I+D de las empresas manufactureras españolas", Ekonomiaz_ Revista Vasca de Economía, 63: 285-305.
    • (2006) Ekonomiaz_ Revista Vasca de Economía , vol.63 , pp. 285-305
    • Marra, M.A.1
  • 37
    • 71749085157 scopus 로고    scopus 로고
    • Tamaño, incentivos fiscales y coste de capital de I+D privado de las empresas manufactureras españolas
    • Marra, M. A. (2007), "Tamaño, incentivos fiscales y coste de capital de I+D privado de las empresas manufactureras españolas", Revista Galega de Economía, 16: 9-35.
    • (2007) Revista Galega de Economía , vol.16 , pp. 9-35
    • Marra, M.A.1
  • 38
    • 85016693551 scopus 로고    scopus 로고
    • Efectos de los incentivos fiscales y las subvenciones públicas a la inversión en I+D de las empresas manufactureras españolas
    • Marra, M. A. (2008), "Efectos de los incentivos fiscales y las subvenciones públicas a la inversión en I+D de las empresas manufactureras españolas", Hacienda Pública Española/ Revista de Economía Pública, 1 (184): 35-66.
    • (2008) Hacienda Pública Española/ Revista de Economía Pública , vol.1 , Issue.184 , pp. 35-66
    • Marra, M.A.1
  • 40
    • 71749094055 scopus 로고    scopus 로고
    • Obstáculos a la innovación en las pymes madrileñas
    • Merino, C. (2004), "Obstáculos a la innovación en las pymes madrileñas", Tribuna de debate, 1.
    • (2004) Tribuna de debate , pp. 1
    • Merino, C.1
  • 41
    • 61349125431 scopus 로고    scopus 로고
    • Maximum likelihood estimation of endogenous switching and sample selection models for binary count, and ordinal variables
    • Miranda, A. y Rabe-Hesketh, S. (2005), "Maximum likelihood estimation of endogenous switching and sample selection models for binary, count, and ordinal variables", Keele Economics Research Papers, 2005/14.
    • (2005) Keele Economics Research Papers, 2005/14
    • Miranda, A.1    Rabe-Hesketh, S.2
  • 42
    • 0001230081 scopus 로고
    • The simple economics of basic scientific research
    • Nelson, R. (1959), "The simple economics of basic scientific research", Journal of Political Economy, 76: 297-306.
    • (1959) Journal of Political Economy , vol.76 , pp. 297-306
    • Nelson, R.1
  • 43
    • 71749120293 scopus 로고    scopus 로고
    • OCDE Oslo Manual, París: Comisión Europea y Eurostat
    • OCDE (1997), Oslo Manual, París: Comisión Europea y Eurostat.
    • (1997)
  • 44
    • 10044290370 scopus 로고    scopus 로고
    • Generalizad multilevel structural equation modeling
    • Rabe-Hesketh, S.; Skrondal, A. y Pickles, A. (2004), "Generalizad multilevel structural equation modeling", Psychometrika, 69 (2): 167-190.
    • (2004) Psychometrika , vol.69 , Issue.2 , pp. 167-190
    • Rabe-Hesketh, S.1    Skrondal, A.2    Pickles, A.3
  • 45
    • 71749089531 scopus 로고    scopus 로고
    • Crédito fiscal, costes financieros e inversión empresarial: evidencia para España con un panel de microdatos tributarios
    • Romero, D. y Ruiz-Huerta, J. (2001), "Crédito fiscal, costes financieros e inversión empresarial: evidencia para España con un panel de microdatos tributarios", Hacienda Pública Española/ Revista de Economía Pública, 158: 153-189.
    • (2001) Hacienda Pública Española/ Revista de Economía Pública , vol.158 , pp. 153-189
    • Romero, D.1    Ruiz-Huerta, J.2
  • 46
    • 71749090136 scopus 로고    scopus 로고
    • Eficacia de los incentivos fiscales a la inversión en I+D en España en la década de los noventa
    • Romero, D. y Sanz, J. F. (2007), "Eficacia de los incentivos fiscales a la inversión en I+D en España en la década de los noventa", Hacienda Pública Española/ Revista de Economía Pública, 183: 9-32.
    • (2007) Hacienda Pública Española/ Revista de Economía Pública , vol.183 , pp. 9-32
    • Romero, D.1    Sanz, J.F.2
  • 48
    • 43449088552 scopus 로고    scopus 로고
    • Evaluation of current fiscal incentives for business R&D in Belgium
    • 011 junio 2003 Solvay Business School, Universite libre de bruxelles
    • Van Pottlesberghe, B.; Megally, E. y Nysten, S. (2003), "Evaluation of current fiscal incentives for business R&D in Belgium", Working Paper CEB, 011, junio 2003, Solvay Business School, Universite libre de bruxelles.
    • (2003) Working Paper CEB
    • Van Pottlesberghe, B.1    Megally, E.2    Nysten, S.3
  • 49
    • 0002740299 scopus 로고    scopus 로고
    • Make and buy innovation strategies: evidence from Belgian manufacturing firms
    • Veugelers, R. y Cassiman, B. (1999), "Make and buy innovation strategies: evidence from Belgian manufacturing firms", Research Policy, 28: 63-80.
    • (1999) Research Policy , vol.28 , pp. 63-80
    • Veugelers, R.1    Cassiman, B.2
  • 50
    • 0034395981 scopus 로고    scopus 로고
    • The effect of government-industry R&D programs on private R&D: the case of small business innovation research policy
    • Wallsten, S. (2000), "The effect of government-industry R&D programs on private R&D: the case of small business innovation research policy", Rand Journal of Economics, 1: 82-100.
    • (2000) Rand Journal of Economics , vol.1 , pp. 82-100
    • Wallsten, S.1
  • 51
    • 34247515950 scopus 로고    scopus 로고
    • Measuring the value of R&D tax treatment in OECD countries
    • Warda, J. (2001), "Measuring the value of R&D tax treatment in OECD countries", SIT Review, 27: 185-211.
    • (2001) SIT Review , vol.27 , pp. 185-211
    • Warda, J.1
  • 52
    • 71749083947 scopus 로고    scopus 로고
    • A 2001-2002 update of R&D tax treatment in OECD countries
    • informe elaborado para el
    • Warda, J. (2002), "A 2001-2002 update of R&D tax treatment in OECD countries", informe elaborado para el OECD Directorate for Science, Technology and Industry.
    • (2002) OECD Directorate for Science, Technology and Industry
    • Warda, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.