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The effectiveness of tax incentives for R&D+i in developing countries: The case of Argentina

机译：发展中国家对R＆D + i采取税收优惠的有效性：以阿根廷为例

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摘要

There is increasing interest in developing countries in granting tax incentives in order to encourage private investment in research, development, and innovation (R&D+i). However, evidence on the effectiveness of such schemes in achieving policy goals in weak innovation systems contexts is still very scarce. This paper aims at narrowing this knowledge gap by focusing on the effects of a tax credit scheme for promoting firm-level innovation investment in Argentina. The analysis applies dynamic panel data techniques to a novel dataset, merging several waves of the National Innovation Survey collected by the National Institute of Statistics and Censuses.The results suggest that the elasticity of R&D+i investment to its user cost of capital is a greater than 1 in absolute terms, which implies that the intervention has been effective in increasing firms' innovation efforts. However, effects vary depending on the type of innovation investment being subsidized, industrial sector, and size of the firm. Moreover, when innovation investment is divided into innovation related capital goods expenditures and only R&D, the results suggest that the absolute value of the elasticity for the R&D component of the innovation investment is less than 1. These heterogeneous effects should be exploited for further policy design.
机译：为了鼓励私人投资于研究，开发和创新（R＆D + i），发展中国家越来越有兴趣给予税收优惠。但是，仍然缺乏关于在弱创新系统环境下此类计划在实现政策目标方面有效性的证据。本文旨在通过关注税收抵免计划对促进阿根廷企业级创新投资的影响来缩小知识差距。该分析将动态面板数据技术应用于一个新的数据集，将国家统计和普查局收集的几波国家创新调查合并在一起，结果表明R＆D + i投资对其用户资金成本的弹性更大绝对值大于1，这意味着该干预已有效地增加了企业的创新努力。但是，效果会因所补贴的创新投资类型，工业部门和公司规模而异。此外，将创新投资划分为与创新相关的资本货物支出而仅进行R＆D时，结果表明，创新投资R＆D组成部分的弹性绝对值小于1。这些异质效应应用于进一步的政策设计。 。

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  • 来源
    《Research policy》 |2016年第10期|2023-2035|共13页
  • 作者

    Gustavo Crespi; David Giuliodori; Roberto Giuliodori; Alejandro Rodriguez;

  • 作者单位

    Competitiveness and Innovation Division (CTI), Inter-American Development Bank, United States;

    Escuela de Negocios, Universidad Empresarial Siglo ⅩⅪ, Cordoba, Argentina,Institute de Economia y Finanzas, Universidad National de Cordoba, Argentina;

    Departamento de Matematica y Estadistica, Universidad National de Cordoba, Cordoba, Argentina;

    Departamento de Ingenieria Industrial, Universidad de Talca, Chile;

  • 收录信息 美国《科学引文索引》(SCI);美国《工程索引》(EI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    RD; Tax credit; User cost of capital; Elasticity; Innovation;

    机译：研发;税收抵免;用户资金成本;弹性;革新;

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