Chen, Ming-Chin; Li, Huan-Yi - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 367-384
unexamined. Using a cut in R&D tax incentives in Taiwan, we document the adverse effect of reducing the R&D credit rate on … corporate R&D expenditure. The reduced R&D credit rate has a negative impact on the relation between corporate R&D expenditure …