Publication: El impacto de las ventajas fiscales para la I + D e innovación
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2009
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Este artículo analiza el sistema español de incentivos fiscales a la I+D+i y evalúa su eficacia. Para ello, a partir de la muestra de empresas incluida en la Encuesta sobre Estrategias Empresariales, se estima un modelo econométrico que permite valorar la incidencia de los incentivos fiscales sobre el gasto en innovación de las empresas españolas. Los resultados señalan que los incentivos fiscales influyen positivamente tanto en la decisión de innovar de aquellas, como en el gasto en I+D+i que realizan. Asimismo, esos resultados permiten valorar algunos elementos del diseño instrumental que restan eficacia a las desgravaciones fiscales en este campo.
This article analyzes the spanish tax incentive system for R & D + i and evaluates its effectiveness. For that porpuse, from the enterprises samples included in the Business Strategies Survey, it is estimated an econometric model that can assess the tax incentives impact on spanish companies innovation expenditure. The results indicate that tax incentives positively influence the decision to innovate of those, as spending on R & D performing. Furthermore, these results allow to assess some instrumental design elements that deprives effectives tax relief in this area.
This article analyzes the spanish tax incentive system for R & D + i and evaluates its effectiveness. For that porpuse, from the enterprises samples included in the Business Strategies Survey, it is estimated an econometric model that can assess the tax incentives impact on spanish companies innovation expenditure. The results indicate that tax incentives positively influence the decision to innovate of those, as spending on R & D performing. Furthermore, these results allow to assess some instrumental design elements that deprives effectives tax relief in this area.
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