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Incentivos fiscales en ciencia, tecnologia e innovacion : revision y analisis de la experiencia internacional.

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dc.contributor.authorJaramillo Salazar, Hernan
dc.contributor.authorPombo, Carlos
dc.contributor.authorGallego Acevedo, Juan Miguel
dc.date.accessioned2016-04-11T04:16:21Z
dc.date.available2016-04-11T04:16:21Z
dc.date.created2002-10
dc.date.embargoEndinfo:eu-repo/date/embargoEnd/2024-01-31es_CO
dc.descriptionLos economistas han mostrado que las inversiones en ciencia), tecnología tienen un impacto importante sobre las tasas de crecimiento económico)! sobre la productividad de un país. Por tal razón, hay pocos países discuten sobre la importancia de destinar recursos públicos a dicha inversión. La agenda política está enfocada a mantener un sistema de ciencia), tecnología e innovación tecnológica donde se estimule la inversión privada" se integre a las políticas públicas. Es en este punto donde los incentivos fiscales han sido cruciales en la generación de recursos privados para la ciencia), la tecnología, y la mayoría de países desarrollados —y algunos en desarrollo— los han implementado como un mecanismo eficiente. La experiencia internacional muestra que en los países de la OCDE por una caída en un 10% del costo del capital en I&D, vía incentivosfiscales, se aumentan las inversiones en este bien en un 1% en el corto plazo, y pueden llegar a ser del 10% en el largo plazo.es_CO
dc.description.abstractEconomists have shown that investments in science and technology (S&T) have an important impact on countty's economic growth and productivity gains. Nowadays there is no doubt of the importante in providing publicfundingfor S&T activities. Public policies have been oriented to provide incentives forprivate spending in Se 2T as a mechanism to enhance productive fficieng. In this regard, fiscal incentives play a crucial role to channel ptivate efforts in research and development (R&D) prqjects. International expetience based on the OECD case, shows that 10% decrease in the User Cost of Capital due to fiscal incentives will increase 1% R&D spending in the short run and might reach a 10% increase in the long run.es_CO
dc.description.sponsorshipUniversidad del Rosarioes_CO
dc.format.mimetypeapplication/pdfes_CO
dc.identifier.urihttp://hdl.handle.net/11146/59
dc.language.isospaes_CO
dc.publisher.editorUniversidad del Rosario. Facultad de Economíaes_CO
dc.rights.accesRightsinfo:eu-repo/semantic/closedAccesses_CO
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dc.subjectInvestigación y desarrolloes_CO
dc.subjectIncentivoses_CO
dc.subjectCiencia y tecnologíaes_CO
dc.subjectDesarrollo científico y tecnológico -- Estudio de casoses_CO
dc.subjectInversiones públicas -- Colombiaes_CO
dc.subject.otherScience and statees_CO
dc.subject.otherPublic investmentses_CO
dc.subject.otherTechnological innovationses_CO
dc.subject.otherResearch and Developmentes_CO
dc.subject.otherProductivityes_CO
dc.subject.otherFiscal incentiveses_CO
dc.subject.otherScience and technology.es_CO
dc.titleIncentivos fiscales en ciencia, tecnologia e innovacion : revision y analisis de la experiencia internacional.es_CO
dc.typeArtículo científicoes_CO
dc.type.driverinfo:eu-repo/semantics/articlees_CO
dc.type.hasversioninfo:eu-repo/repo/semantics/publishedVersiones_CO
dspace.entity.typePublication

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