LEADER 05598nam 2200709 450 001 9910463636703321 005 20170815101938.0 010 $a1-4623-0938-0 010 $a1-4527-1881-4 010 $a1-4518-7036-1 010 $a9786612841293 010 $a1-282-84129-7 035 $a(CKB)3170000000055080 035 $a(EBL)1607963 035 $a(SSID)ssj0001477825 035 $a(PQKBManifestationID)11810618 035 $a(PQKBTitleCode)TC0001477825 035 $a(PQKBWorkID)11453290 035 $a(PQKB)10349479 035 $a(OCoLC)466107040 035 $a(MiAaPQ)EBC1607963 035 $a(EXLCZ)993170000000055080 100 $a20140227h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe impact of research and development tax incentives on Colombia's manufacturing sector $ewhat difference do they make? /$fValerie Mercer-Blackman ; authorized for distribution by Charles Collyns 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$dİ2008 215 $a1 online resource (55 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/178 300 $aDescription based upon print version of record. 311 $a1-4519-1489-X 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; II. The Economics of R&D Tax Incentives and Results from Other Studies; Figures; 1. Relationship Between R&D Expenditures and Per-capita Incomes, 2000; 2. R&D Investment by Source of Financing; Tables; 1. R&D Fiscal Incentives in Selected Countries; A. Evidence from Other Countries on the Effects of R&D Tax Incentives; 2. Comparative Studies of the Effect of Fiscal Incentives on R&D nvestment; III. The System of R&D incentives in Colombia and Results from the Firms' Surveys; A. Background: The System of Tax Incentives in Colombia 327 $a3. Fiscal Cost of the Main Tax Incentives in Colombia4. Applications and Acceptances of R&D Incentives by Year and Type of Tax Incentive; B. A Survey of Firms' R&D Activities and Perceptions; 3. Frequency of Applications for the 125 Percent R&D Investment Deduction and Average Value of Approved Projects in colombia, 2001-04; 4. Fedesarrollo Survey: Average Investment by Type; 5. Fedesarrollo Survey Result by Size; 5. Characteristics of the Firms Surveyed in the Fedesarrollo Survey of Manufacturing and R&D 2005 327 $a6. Question 3. Fedesarollo Survey: The Level of R&D Investment Currently Done by Your Firm Is..7. Question 10 Fedesarrollo Survey: What is your Firm's Perception about the Subject of Science and Technology?..; 8. Question 13 Fedesarrollo Survey: Assuming you Application for R&D Incentives Was Denied, What Decision Would the Firm Take Regarding the Investment Plan?; IV. Econometric Results: R&D Investment Incentives to and Production in the Colombian Manufacturing Sector; A. Characteristics of the Data 327 $a6. Characteristics of Manufacturing Establishments in the DANE Science and Technology SampleB. Model set-up and Estimation of the Production Coefficients; 7. Characteristics of Manufacturing Establishments According to Size; 8. Simple Statistics of the Main Price and Share Variables; 9. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values Method: Panel SUR, 2000-2002; 10. Estimated Elasticities of Substitution and Demand among Factors, Full Sample 327 $a11. Results of the Regression of System of Factor-costs Equations Estimated Parameter Values by Size Method: Panel SUR, 2000-200212. Results of the Regression of System of Factor-costs Equations Estimated Parameter ......... Values by Level of Innovation; C. Policy and Fiscal Implications of the Results on the Colombian R&D Tax Incentive System; 13. Direct and indirect Effects of Tax Incentives on R&D Investment Proyections of the SUR Model; D. Effects of the R&D Tax Incentives on the Demand for R&D Investment; V. Conclusions 327 $a14. Results of Regressions of Manufacturing Establishments, 2000-2002 330 $aDo tax incentives for science and technology stimulate additional investment? We use detailed data on applications and acceptances for R&D tax incentives, a special survey, and for the first time, the science and technology module from the 2000-2002 Survey of Manufacturers database in Colombia to analyze this question. We estimate the effect of the R&D tax deduction instituted in Colombia using Zellner's Seemingly Unrelated Regressions method, and find that the elasticity of demand of R&D investment in manufacturing is quite high in Colombia compared to other countries, particularly for smalle 410 0$aIMF Working Papers 606 $aManufacturing industries$zColombia$xEconometric models 606 $aTax incentives$zColombia$xEconometric models 606 $aResearch and development tax credit$zColombia$xEconometric models 608 $aElectronic books. 615 0$aManufacturing industries$xEconometric models. 615 0$aTax incentives$xEconometric models. 615 0$aResearch and development tax credit$xEconometric models. 676 $a338.09861 700 $aMercer-Blackman$b Valerie$0928672 701 $aCollyns$b Charles$0613277 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463636703321 996 $aThe impact of research and development tax incentives on Colombia's manufacturing sector$92087083 997 $aUNINA