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On the Usefulness of Tax Incentives for Business Angels and SME Owners: An Empirical Analysis

Carpentier, Cécile; Suret, Jean-Marc - Centre Interuniversitaire de Recherche en Analyse des … - 2005

Several governments have designed tax incentive programs to promote small business finance, yet evidence of their efficiency is very scarce. This article analyzes the QBIC program, introduced in Quebec to help capitalize SME. Individual investors in holding companies that finance one or more...

Persistent link: https://www.econbiz.de/10005100690

Tax Incentives: Issue and Evidence

Mohnen, Pierre - Centre Interuniversitaire de Recherche en Analyse des … - 1999

This paper discusses the issue of R&D tax incentives: why these incentives?, what are their modalities?, their pros and cons?, are they effective? and are there alternatives to R&D tax incentives? Cet article fait le point sur l'utilité des incitations fiscales à la recherche-développement:...

Persistent link: https://www.econbiz.de/10005100743

Do Canadian Firms Respond to Fiscal Incentives to Research and Development?

Dagenais, Marcel; Mohnen, Pierre; Therrien, Pierre - Centre Interuniversitaire de Recherche en Analyse des … - 1997

This study examines the effectiveness of R&D tax incentives using an unbalanced panel of 434 Canadian firms. Not all firms in the sample are R&D performers. A B-index summarizing the various tax incentives for R&D is constructed for each firm, taking into account individual ceilings in the use...

Persistent link: https://www.econbiz.de/10005101042

Inefficacité, iniquité et marché politique : bases de l'immobilisme fiscal du Québec

Laberge, Mathieu - Centre Interuniversitaire de Recherche en Analyse des … - 2008

This paper looks at the Quebec's tax system including taxes and tarification with the perspective of the determination … political market. Cette étude propose d'aborder le système fiscal québécois incluant les impôts, les taxes et les tarifs sous l … croissance économique ainsi que transparence et simplicité. L'étude présente ensuite un survol des diverses taxes, impôts et …

Persistent link: https://www.econbiz.de/10005100575

Le régime d'épargne-actions du Québec : Vue d'ensemble et évaluation

Cormier, Élise; Suret, Jean-Marc - Centre Interuniversitaire de Recherche en Analyse des … - 1997

This in-depth analysis of the Québec Stock Savings Plan (QSSP) proposes to evaluate the Plan dealing with its different sections and offering interpretation of its onjectives. The Plan had the short-term effect of generating a stream of primary issues from small companies. A large proportion of...

Persistent link: https://www.econbiz.de/10005100624

Taxation or Regulation: Looking for a Good Anti-Smoking Policy

Lanoie, Paul; Leclair, Paul - Centre Interuniversitaire de Recherche en Analyse des … - 1997

This paper investigates the relative ability of two anti-smoking policies, taxes and regulation, in inducing cigarette … the provincial level for the period 1982-1995. Our results show that cigarette demand responds to taxes (elasticity of 0 … deux types de politiques, taxes et réglementation, visant à réduire la consommation de cigarettes et à donner des …

Persistent link: https://www.econbiz.de/10005100908

Dynamic Models of R&D, Innovation and Productivity: Panel Data Evidence for Dutch and French Manufacturing

Raymond, Wladimir; Mairesse, Jacques; Mohnen, Pierre; … - Centre Interuniversitaire de Recherche en Analyse des … - 2013

This paper introduces dynamics in the R&D to innovation and innovation to productivity relationships, which have mostly … individual effects and idiosyncratic errors correlated across equations and that differ in the way innovation enters the … Community Innovation Survey. The results provide evidence of robust unidirectional causality from innovation to productivity and …

Persistent link: https://www.econbiz.de/10011183685

Microeconometric Evidence of Financing Frictions and Innovative Activity

Tiwari, Amaresh K.; Mohnen, Pierre; Palm, Franz; Loeff, … - Centre Interuniversitaire de Recherche en Analyse des … - 2012

Using a unique panel data of Dutch innovation and financial variables we empirically investigate how financing and … innovation vary across firm characteristics. The study also tries to gauge the extent of market failure due to the presence of …, debt financing and innovation choices are not independent of firm characteristics such as age, size, and existing leverage …

Persistent link: https://www.econbiz.de/10011183757

Collaboration and contracting out versus funding and support Impact on the propensity to patent of Canadian biotechnology firms 1999-2005

Beaudry, Catherine - Centre Interuniversitaire de Recherche en Analyse des … - 2011

Using the four Biotechnology Uses and Development surveys of Statistics Canada, we analyse the relative importance of funding and support as well as collaboration and contracting, R&D and IP strategies on the propensity to patent of Canadian biotechnology firms. Our model accounts for the...

Persistent link: https://www.econbiz.de/10009350696

The Porter Hypothesis at 20: Can Environmental Regulation Enhance Innovation and Competitiveness?

Ambec, Stefan; Cohen, Mark A.; Elgie, Stewart; Lanoie, Paul - Centre Interuniversitaire de Recherche en Analyse des … - 2010

Twenty years ago, Harvard Business School economist and strategy professor Michael Porter stood conventional wisdom about the impact of environmental regulation on business on its head by declaring that well designed regulation could actually enhance competitiveness. The traditional view of...

Persistent link: https://www.econbiz.de/10008511751