Martínez-Azúa, Mª Beatriz Corchuelo; Ros, Ester Martínez - In: Hacienda Pública Española 187 (2008) 4, pp. 9-39
obstacles that may justify the scarce application of the tax incentives for R&D by the Spanish manufacturing firms. … manufacturing firms. The observation that few innovative firms apply these incentives has motivated this analysis. We developed a …This paper explores the factors that influence the decision to apply R&D fiscal incentives in a sample of Spanish …