Martínez-Azúa, Mª Beatriz Corchuelo; Ros, Ester Martínez - In: Hacienda Pública Española 187 (2008) 4, pp. 9-39
This paper explores the factors that influence the decision to apply R&D fiscal incentives in a sample of Spanish … model considering that behind the decision to use these fiscal incentives, firms carry out a cost-benefit evaluation. The … show that firms evaluate positively the benefits from fiscal incentives, although there are some difficulties in applying …