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INCENTIVOS FISCALES A LA INVESTIGACIÓN, DESARROLLO E INNOVACIÓN

open access: yesCrónica Tributaria, 2003
Paloma Tobes Portillo
doaj  

Incidencia fiscal de los incentivos tributarios [PDF]

open access: possible, 2000
Tax incentives have traditionally been used as a tool by public policy makers in order to correct or reduce market failures. However, there is a widespread debate, in the international literature, about whether they can or not reaching this goal. In this paper, we propose a methodology to assess different tax incentives proposals using several criteria.
Ortega, Juan Ricardo   +5 more
openaire  

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