@techreport{10336/11121, author = {Pombo, Carlos}, author = {Gallego, Juan M.}, author = {Jaramillo-Salazar, Hernán}, year = {2002}, month = {11}, url = {http://repository.urosario.edu.co/handle/10336/11121}, abstract = {Economists have shown that investments in science and technology (S&T) have an important impact on country's economic growth and productivity gains. Nowadays there is no doubt of the importance in providing public funding for S&T activities. Public policies have been oriented to provide incentives for private spending in S&T as a mechanism to enhance productive efficiency. In this regard, fiscal incentives play a crucial role to channel private efforts in research and development (R&D) projects. International experience 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.}, booktitle = {Economía. Serie documentos. Borradores de investigación, No. 29}, keywords = {Innovación y desarrollo}, keywords = {Productividad}, keywords = {Incentivos fiscales}, keywords = {Ciencia y tecnología}, title = {Incentivos fiscales en ciencia, tecnología e innovación : revisión y análisis de la experiencia internacional}, publisher = {Editorial Universidad del Rosario}, keywords = {Research and development}, keywords = {Productivity}, keywords = {Science and technology}, doi = {https://doi.org/10.48713/10336_11121 }, }