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ISBN: 145191489X 1462309380 1282841297 9786612841293 1451870361 1452718814 Year: 2008 Volume: WP/08/178 Publisher: Washington, D.C. : International Monetary Fund,
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Do tax incentives for science and technology stimulate additional investment? We use detailed data on applications and acceptances for R&D tax incentives, a special survey, and for the first time, the science and technology module from the 2000-2002 Survey of Manufacturers database in Colombia to analyze this question. We estimate the effect of the R&D tax deduction instituted in Colombia using Zellner's Seemingly Unrelated Regressions method, and find that the elasticity of demand of R&D investment in manufacturing is quite high in Colombia compared to other countries, particularly for smaller firms, but that the direct benefit from existing policies is minimal. Overall, the results of the paper suggest that there is a great potential for such incentives to promote R&D investment in Colombia, but in their current form, they fail to target those firms that could benefit the most.
Manufacturing industries --- Tax incentives --- Research and development tax credit --- Econometric models. --- R and D tax credit --- Research tax credit --- Tax credit, Research and development --- Incentives, Tax --- Tax subsidies --- Research, Industrial --- Tax credits --- Taxation --- Tax expenditures --- Industries --- Manufactures --- Personal Finance -Taxation --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- National Government Expenditures and Related Policies: General --- Public finance & taxation --- Tax allowances --- Expenditure --- Income and capital gains taxes --- Current spending --- Income tax --- Expenditures, Public --- Colombia
ISBN: 030906368X 9786612081439 0309518342 1282081438 0585020949 9780585020945 9780309063685 9781282081437 6612081430 9780309518345 Year: 1997 Publisher: Washington (D.C.): National academy press
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336.2 --- International business enterprises --- -Research, Industrial --- -Research and development tax credit --- -Capital investments --- -Capital expenditures --- Capital improvements --- Capital spending --- Fixed asset expenditures --- Plant and equipment investments --- Plant investments --- Investments --- R and D tax credit --- Research tax credit --- Tax credit, Research and development --- Research, Industrial --- Tax credits --- Contract research --- Industrial research --- Research --- Engineering experiment stations --- Inventions --- Technological innovations --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Belastingsakkoorden. Belastingswezen --- Taxation --- -Congresses --- Congresses --- Capital investments --- Research and development tax credit --- Congresses. --- -Belastingsakkoorden. Belastingswezen --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- -336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Capital expenditures --- Taxation&delete&
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