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 manufacturing firms. The observation that few innovative firms apply these incentives has motivated this analysis. We developed a model considering that behind the decision to use...