Este trabajo analiza la eficacia de los incentivos fiscales a la inversión en I+D en España. Para ello se utiliza una muestra de empresas manufactureras referida al período 1990 a 2001. Los resultados muestran que el crédito fiscal, y en menor medida las amortizaciones, son instrumentos...

En enero de 2002 entró en vigor en España el nuevo Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos. Este impuesto, cuya recaudación está cedida a la Comunidades Autónomas, se destinará fundamentalmente a la financiación de gastos de naturaleza sanitaria. El objetivo del...

The aim of this paper is to compare, at an international level, the average tax liabilities on the use of labour as a production factor among a bunch of OECD country members. The methodology is that of marginal effective tax rates. Results on Great Britain, Sweden, France, Germany, Italy,...

The aim of this work is to analyse the effectiveness of investment tax credit in the Spanish Corporate Tax. For this purpose, we estimate a dynamic investment model based on investment Euler equation where investment and financing decisions are simultaneous. We have found that tax credit is not...

This article formulates an empirical model for salary determination, which permits the identification of the depreciation rate of the stock of professional qualifications. The analysis is implemented using the 1994 European Community Household Panel data referring to Spanish salaried males. The...