Ester Martínez-Ros, Universidad Carlos III
The paper proposes the analysis of the effects of R&D tax incentives on the propensity to innovate of the Spanish firms. Moreover, we are interested in the way the use of public funds allows the transmission of inputs into outputs in the innovation function. Therefore, we are looking for answers about the marginal effects of fiscal incentives to innovation on the innovative behavior of Spanish firms. The empirical study uses data from several sources, aggregated data from the OECD, the Survey on Business Strategies and tax records from the corporate tax. The results show that public policies have some effect on the use of private funds to promote innovation in big firms but they do not either affect the propensity to innovate or modify the behavior of small firms. As a result, we propose to make a deep revision in the design of the system of fiscal incentives in order to allow small and medium firms benefiting more from it.
About the speaker
Ester Martínez-Ros is Associate Professor of Management at the Universidad Carlos III de Madrid. She is PhD. by Universitat Autònoma de Barcelona and Ms. Science in Economics by University College London.
She teaches at Universidad Carlos III, Management, Organization Behaviour and Introduction to Business at the degree level and Research Methods in the PhD Program. She has also collaborated in many PhD. Programs at Universidad Pablo Olavide, and at Universitat Autònoma de Barcelona.
The main research interest relies on the analysis of innovation decisions and its effect on the firm performance. She has also focused on the problems of inference in the innovation determinants due to the existence of heterogeneous unobserved effects.
Some selected international academic contributions have been published in: Journal of High Technology Management Research; Applied Economics, Economics of Innovation and New Technology, Small Business Economics, International Marketing Review, Tourism Management, European Management Review, International Journal of Industrial Organization, Journal of Advertising Research, Technovation, International Journal of Hospitality Management.
Venue: Conference Room
Date: 05 April 2012
Time: 12:30 - 13:30