Abstract

FUJII, Dmitri  and  HUFFMAN, Curtis. The Fiscal Incentives Policies on Mexican Firms, 2001-2005. Inv. Econ [online]. 2008, vol.67, n.264, pp.131-165. ISSN 0185-1667.

Our study focuses on the impacts of fiscal incentives, as an instrument of public policy for local industries, on Mexican firms during previous years. The analysis departs from an identification of the main public policy strategies in Mexico in terms of technological development, focusing our attention on policies of fiscal incentives as instruments for such strategies. We review in detail the application of resources from policies of fiscal incentives on supported firms. In particular, we focus our attention on a proposed division for Mexican industry: High-Tech and Low-Tech firms, which is based on firms' ability to develop technological capabilities, and we conclude that existing policies of fiscal incentives are not necessarily designed for those firms (High-Tech ones) that are more able to exploit the received resources in terms of innovation or technological progress. Additionally, we argue that existing policies are disperse, which limits the impact that the public policy for local industries could have on technological development and innovative behavior of Mexican firms.

Keywords : fiscal incentives; technological capabilities; Mexican industry.

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