The impact of research and development tax incentives on Colombia's manufacturing sector : what difference do they make?

The impact of research and development tax incentives on Colombia's manufacturing sector : what difference do they make? / prepared by Valerie Mercer-Blackman.

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...

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Bibliographic Details
Main Author: Mercer-Blackman, Valerie (Author)
Corporate Author: International Monetary Fund. Research Department
Format: eBook
Language:English
Published: Washington, D.C. : International Monetary Fund, ©2008.
©2008
Series:IMF working paper ; WP/08/178.
Subjects:
Research and development tax credit > Colombia > Econometric models.
Manufacturing industries > Colombia > Econometric models.
Tax incentives > Colombia > Econometric models.
Manufacturing industries > Econometric models
Tax incentives > Econometric models
Colombia
Online Access:Click for online access
Table of Contents:
  • I. Introduction; II. The Economics of R & D Tax Incentives and Results from Other Studies; Figures; 1. Relationship Between R & D Expenditures and Per-capita Incomes, 2000; 2. R & D Investment by Source of Financing; Tables; 1. R & D Fiscal Incentives in Selected Countries; A. Evidence from Other Countries on the Effects of R & D Tax Incentives; 2. Comparative Studies of the Effect of Fiscal Incentives on R & D nvestment; III. The System of R & D incentives in Colombia and Results from the Firms' Surveys; A. Background: The System of Tax Incentives in Colombia.
  • 3. Fiscal Cost of the Main Tax Incentives in Colombia4. Applications and Acceptances of R & D Incentives by Year and Type of Tax Incentive; B.A Survey of Firms' R & D Activities and Perceptions; 3. Frequency of Applications for the 125 Percent R & D Investment Deduction and Average Value of Approved Projects in colombia, 2001-04; 4. Fedesarrollo Survey: Average Investment by Type; 5. Fedesarrollo Survey Result by Size; 5. Characteristics of the Firms Surveyed in the Fedesarrollo Survey of Manufacturing and R & D 2005.
  • 6. Question 3. Fedesarollo Survey: The Level of R & D Investment Currently Done by Your Firm Is. 7. Question 10 Fedesarrollo Survey: What is your Firm's Perception about the Subject of Science and Technology?.; 8. Question 13 Fedesarrollo Survey: Assuming you Application for R & D Incentives Was Denied, What Decision Would the Firm Take Regarding the Investment Plan?; IV. Econometric Results: R & D Investment Incentives to and Production in the Colombian Manufacturing Sector; A. Characteristics of the Data.
  • 6. Characteristics of Manufacturing Establishments in the DANE Science and Technology SampleB. Model set-up and Estimation of the Production Coefficients; 7. Characteristics of Manufacturing Establishments According to Size; 8. Simple Statistics of the Main Price and Share Variables; 9. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values Method: Panel SUR, 2000-2002; 10. Estimated Elasticities of Substitution and Demand among Factors, Full Sample.
  • 11. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values by Size Method: Panel SUR, 2000-200212. Results of the Regression of System of Factor-costs Equations Estimated Parameter ... Values by Level of Innovation; C. Policy and Fiscal Implications of the Results on the Colombian R & D Tax Incentive System; 13. Direct and indirect Effects of Tax Incentives on R & D Investment Proyections of the SUR Model; D. Effects of the R & D Tax Incentives on the Demand for R & D Investment; V. Conclusions.

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