Source: https://periodicos.sbu.unicamp.br/ojs/index.php/rbi/article/view/8651500
Timestamp: 2019-04-21 15:14:57+00:00

Document:
O objetivo deste artigo é investigar se os incentivos fiscais para inovação da Lei 11.196/05 (BRASIL, 2005) alteraram a composição dos investimentos em inovação das empresas e seus resultados. Tomando por base o conceito de adicionalidade comportamental e o desenho da política fiscal, são apresentadas três proposições sobre como esses incentivos afetam a cesta de gastos com inovação, o nível educacional dos pesquisadores e o tipo de inovação desenvolvido pelas firmas. A partir de dados desagregados da Pesquisa de Inovação (PINTEC) de 2008 e 2011 e de outras fontes, o efeito médio do tratamento nas unidades tratadas (ATT) é estimado utilizando-se um pareamento por escore de propensão (PSM) com diferença-em-diferenças. As principais conclusões do estudo são: os incentivos impactaram positivamente a intensidade de pesquisa e desenvolvimento (P&D) dos investimentos em inovação das firmas, elevando os gastos com P&D em cerca de R$ 1,1 milhão na média, assim como reduzindo os gastos médios com aquisição de outros conhecimentos externos e com introdução de inovações no mercado; embora a política tenha fomentado a contratação adicional de pesquisadores com diploma de graduação, não foi encontrado impacto significativo para pessoal de pesquisa com titulação de mestrado ou doutorado; e não há evidência de impacto no balanço entre inovações de produto e processo.
AFCHA, S.; GARCÍA-QUEVEDO, J. The impact of R&D subsidies on R&D employment composition. Industrial and Corporate Change, v. 25, n. 6, p. 955-975, 2016. ISSN 0960-6491.
AFCHA, S.; LÓPEZ, G. L. Public funding of R&D and its effect on the composition of business R&D expenditure. BRQ Business Research Quarterly, v. 17, n. 1, p. 22-30, 2014. ISSN 2340-9436.
AGGARWAL, V. A.; HSU, D. H.; WU, A. R&D production team organization and firm-level innovation. 2015.
AGHION, P.; HOWITT, P. Endogenous growth theory. MIT press, 1998. ISBN 0262011662.
ARALICA, Z.; BOTRIC, V. Evaluation of Research and Development Tax Incentives Scheme in Croatia. Ekonomska Istrazivanja-Economic Research, v. 26, n. 3, p. 63-80, Sep 2013. ISSN 1331-677X. Disponível em: < ://WOS:000325508600005 >.
BARGE-GIL, A.; LÓPEZ, A. R versus D: Estimating the differentiated effect of research and development on innovation results. Industrial and Corporate Change, v. 24, n. 1, p. 93-129, 2014. ISSN 1464-3650.
BELADI, H.; MARJIT, S.; YANG, L. Outsourcing: Volume and composition of R&D. Review of International Economics, v. 20, n. 4, p. 828-840, 2012. ISSN 1467-9396.
BRAZIL, Ed. Diretrizes de Política Industrial, Tecnológica e de Comércio Exterior [Guidelines of Industrial, Technological and Trade Policy]. Brasiliaed. 2003.
BUISSERET, T. J.; CAMERON, H. M.; GEORGHIOU, L. What difference does it make? Additionality in the public support of R&D in large firms. International Journal of Technology Management, v. 10, n. 4-6, p. 587-600, 1995. ISSN 0267-5730.
CASTELLACCI, F. Closing the technology gap? Review of Development Economics, v. 15, n. 1, p. 180-197, 2011. ISSN 1467-9361.
CLAUSEN, T. H. Do subsidies have positive impacts on R&D and innovation activities at the firm level? Structural Change and Economic Dynamics, v. 20, n. 4, p. 239-253, 2009. ISSN 0954-349X.
COHEN, W. M.; KLEPPER, S. Firm size and the nature of innovation within industries: the case of process and product R&D. The review of Economics and Statistics, p. 232-243, 1996. ISSN 0034-6535.
CUNNINGHAM, P.; GÖK, A.; LARÉDO, P. The impact of direct support to R&D and innovation in firms. 2012.
CZARNITZKI, D.; HANEL, P.; ROSA, J. M. Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian firms. Research Policy, v. 40, n. 2, p. 217-229, Mar 2011. ISSN 0048-7333. Disponível em: < ://WOS:000287772000004 >.
DAVID, P. A.; HALL, B. H.; TOOLE, A. A. Is public R&D a complement or substitute for private R&D? A review of the econometric evidence. Research policy, v. 29, n. 4, p. 497-529, 2000. ISSN 0048-7333.
DEHEJIA, R. H.; WAHBA, S. Causal effects in, nonexperimental studies: Reevaluating the evaluation of training programs. Journal of the American Statistical Association, v. 94, n. 448, p. 1053-1062, Dec 1999. ISSN 0162-1459. Disponível em: < ://WOS:000083879800007 >.
EHEJIA, R. H.. Propensity score-matching methods for nonexperimental causal studies. Review of Economics and Statistics, v. 84, n. 1, p. 151-161, Feb 2002. ISSN 0034-6535. Disponível em: < Go to ISI://WOS:000174423600011 >.
DIPRETE, T. A.; GANGL, M. Assessing bias in the estimation of causal effects: Rosenbaum bounds on matching estimators and instrumental variables estimation with imperfect instruments. Sociological Methodology, 2004, Vol 34, v. 34, p. 271-310, 2004 2004. ISSN 0081-1750. Disponível em: < Go to ISI://WOS:000229236100011 >.
DUMONT, M.; SPITHOVEN, A.; TEIRLINCK, P. Public support for R&D and the educational mix of R&D employees. CESifo Economic Studies, v. 62, n. 3, p. 426-452, 2015. ISSN 1612-7501.
EC, E. C. Horizon 2020 indicators: Assessing the results and impact of Horizon. Luxembourg: European Commission 2015.
GARCIA-QUEVEDO, J.; MAS-VERDÚ, F.; POLO-OTERO, J. R&D human resources in firms: What determines the educational level required? Applied Economics Letters, v. 18, n. 16, p. 1537-1540, 2011. ISSN 1350-4851.
GEORGHIOU, L. Impact of the framework programme on European industry. European Commission, Directorate General Telecommunications, Information Market and Exploitation of Research, 1994. ISBN 9282687384.
GEORGHIOU, L.; CLARYSSE, B. Introduction and Synthesis. In: OECD (Ed.). Government R&D Funding and Company Behaviour - Measuring Behavioural Additionality. Paris: OECD Publishing, 2006.
GÖK, A.; EDLER, J. The use of behavioural additionality evaluation in innovation policy making. Research Evaluation, v. 21, n. 4, p. 306-318, 2012. ISSN 1471-5449.
HALL, B. H.; LERNER, J. The financing of R&D and innovation. Handbook of the Economics of Innovation, v. 1, p. 609-639, 2010. ISSN 2210-8807.
HALL, B. H.; VAN REENEN, J. How effective are fiscal incentives for R&D? A review of the evidence. Research Policy, v. 29, n. 4-5, p. 449-469, Apr 2000. ISSN 0048-7333. Disponível em: < ://WOS:000086746700003 >.
HOTTENROTT, H.; LOPES-BENTO, C.; VEUGELERS, R. Direct and cross scheme effects in a research and development. Research Policy, v. 46, n. 6, p. 1118-1132, 2017. ISSN 0048-7333.
HOWITT, P. Steady endogenous growth with population and r. & d. inputs growing. Journal of Political Economy, v. 107, n. 4, p. 715-730, 1999. ISSN 0022-3808.
KÖHLER, C.; LAREDO, P.; RAMMER, C. The impact and effectiveness of fiscal incentives for R&D. Compendium of Evidence on the effectiveness of Innovation Policy, 2012.
LIN, P.; SAGGI, K. Product differentiation, process R&D, and the nature of market competition. European Economic Review, v. 46, n. 1, p. 201-211, 2002. ISSN 0014-2921.
LÓPEZ, A. Innovation and appropriability, empirical evidence and research agenda. In: WIPO (Ed.). The economics of intellectual property: suggestions for further research in developing countries and countries with economies in transition, 2009.
MCTI. Recursos Aplicados, Governo Federal [Invested Resources, Federal Government. MCTI. Brasilia 2016b.
MDIC. Empresas Brasileiras Importadoras e Exportadoras. Brasília n.d.
NEICU, D.; TEIRLINCK, P.; KELCHTERMANS, S. Dipping in the policy mix: Do R&D subsidies foster behavioral additionality effects of R&D tax credits? Economics of Innovation and New Technology, v. 25, n. 3, p. 218-239, 2016. ISSN 1043-8599.
OECD. The Measurement of Scientific and Technological Activities Oslo Manual Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition: Guidelines for Collecting and Interpreting Innovation Data, 3rd Edition. OECD Publishing, 2005. ISBN 9789264013100. Disponível em: < https://books.google.com.br/books?id=P12qjEXYHfUC >.
OECD. Government R & D Funding and Company Behaviour: Measuring Behavioural Additionality. Organisation for Economic Co-operation and Development, 2006. ISBN 1280607181.
OECD. OECD Science, Technology and Industry Outlook 2014. OECD Publishing, 2014. ISBN 9789264222281. Disponível em: < https://books.google.com.br/books?id=RGpUBQAAQBAJ >.
OECD. The Measurement of Scientific, Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development: Guidelines for Collecting and Reporting Data on Research and Experimental Development. OECD Publishing, 2015a. ISBN 9789264239012. Disponível em: < https://books.google.com.br/books?id=HOeuCgAAQBAJ >.
OECD. OECD Science, Technology and Industry Scoreboard 2015. OECD Publishing, 2015c. Disponível em: < /content/book/sti_scoreboard-2015-en http://dx.doi.org/10.1787/sti_scoreboard-2015-en >.
OECD. OECD Science, Technology and Innovation Outlook 2016. OECD Publishing, 2016. Disponível em: < /content/book/sti_in_outlook-2016-en http://dx.doi.org/10.1787/sti_in_outlook-2016-en >.
PINGFANG, Z.; WEIMIN, X.; LUNDIN, N. The impact of government's fundings and tax incentives on industrial R&D investments—Empirical evidences from industrial sectors in Shanghai. China Economic Review, v. 17, n. 1, p. 51-69, 2006. ISSN 1043-951X.
ROSENBAUM, P. R. Design of Observational Studies. Springer New York, 2012. ISBN 9781461424864. Disponível em: < https://books.google.com.br/books?id=T5UcuAAACAAJ >.
SAHA, S. R&D Composition over the Product Life Cycle. 1999.
SEGERSTROM, P. S. The long-run growth effects of R&D subsidies. Journal of Economic Growth, v. 5, n. 3, p. 277-305, 2000. ISSN 1381-4338.
SPITHOVEN, A.; TEIRLINCK, P. External R&D: Exploring the functions and qualifications of R&D personnel. International Journal of Innovation Management, v. 14, n. 06, p. 967-987, 2010. ISSN 1363-9196.
ZÚÑIGA‐VICENTE, J. Á. et al. Assessing the effect of public subsidies on firm R&D investment: a survey. Journal of Economic Surveys, v. 28, n. 1, p. 36-67, 2014. ISSN 1467-6419.

References: v. 
 v. 
 V. 
 V. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v.