The Impact of Research and Development Tax Incentives on Colombia's Manufacturing Sector : What Difference Do They Make? »
Series: IMF Working Papers
Author(s): Valerie Mercer-Blackman
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2008
Keywords: research and development, R&;amp;#x0026;D capital, r &;amp; d, r &;amp; d investment, deduction, survey, r &;amp; d tax, D capital,
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 t...