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Do the effects of R&D tax credits vary across industries? A meta-regression analysis
Castellacci, Fulvio; Lie, Christine Mee - In: Research Policy 44 (2015) 4, pp. 819-832
reported in the literature. The main result of the MRA analysis is indeed that sectors matter. Specifically, the additionality … effect of R&D tax credits is on average stronger for SMEs, firms in the service sectors, and firms in low-tech sectors in … effects of R&D tax credits vary across sectors and points out new directions and hypotheses for future research. …
Persistent link: https://www.econbiz.de/10011263819
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Do the effects of R & D tax credits vary across industries? : a meta-regression analysis
Castellacci, Fulvio; Lie, Christine Mee - In: Research policy : policy, management and economic … 44 (2015) 4, pp. 819-832
Persistent link: https://www.econbiz.de/10011576088
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Unleashing Business Innovation in Canada
Bibbee, Alexandra - Economics Department, Organisation de Coopération et … - 2012
sectors, more efficient capital markets, fewer capital tax distortions and improved patent protection. A second focus should …
Persistent link: https://www.econbiz.de/10011276823
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Tax incentives and R&D activity: Firm-level evidence from Taiwan
Yang, Chih-Hai; Huang, Chia-Hui; Hou, Tony Chieh-Tse - In: Research Policy 41 (2012) 9, pp. 1578-1588
This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. The propensity score matching (PSM) estimates show that recipients of R&D tax credits appear on average to have 53.80% higher R&D expenditures than that they do without receiving tax credits,...
Persistent link: https://www.econbiz.de/10010580604
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Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003
Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio - In: Journal of the Japanese and International Economies 31 (2014) C, pp. 72-97
To what extent does a tax credit affect firms’ R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms’ R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...
Persistent link: https://www.econbiz.de/10010744094
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The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform
MULKAY, Benoît; MAIRESSE, Jacques - National Bureau of Economic Research (NBER) - 2013
This article presents an econometric analysis of the direct effects of the R&D tax credit (RTC) on private R&D in France and proposes an ex ante evaluation of the major reform implemented in 2008. We first estimate an error correction model of a dynamic R&D demand function on a large panel data...
Persistent link: https://www.econbiz.de/10010969339
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Short-Term Tax Cuts, Long-Term Stimulus
Cloyne, James; Martinez, Joseba; Mumtaz, Haroon; … - National Bureau of Economic Research - 2022
We study the persistent effects of temporary changes in U.S. federal corporate and personal income tax rates using a narrative identification approach. A corporate income tax cut leads to a sustained increase in GDP and productivity, with peak effects between five and eight years. R&D spending...
Persistent link: https://www.econbiz.de/10013334463
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Sectors and the additionality effects of R&D tax credits : a cross-country microeconometric analysis
Bodas Freitas, Isabel Maria; Castellacci, Fulvio; … - In: Research policy : policy, management and economic … 46 (2017) 1, pp. 57-72
Persistent link: https://www.econbiz.de/10011741049
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The relative effectiveness of R&D tax credits and R&D subsidies : a comparative meta-regression analysis
Dimos, Christos; Pugh, Geoff; Hisarciklilar, Mehtap; … - In: Technovation : the international journal of … 115 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013390908
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Unleashing business innovation in Canada
Ivanchuk Bibbee, Alexandra I. - 2012
sectors, more efficient capital markets, fewer capital tax distortions and improved patent protection. A second focus should …
Persistent link: https://www.econbiz.de/10009696509