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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the …
Persistent link: https://www.econbiz.de/10012659100
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Innovation and Corporate Tax Planning : The Distinct Effects of Patents and R&D
Cheng, C.S. Agnes - 2020
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi-natural experiment based on staggered industry-level innovation shocks to identify the positive...
Persistent link: https://www.econbiz.de/10012853069
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Innovation and Corporate Tax Planning : The Distinct Effects of Patents and R&D
Cheng, C.S. Agnes - 2020
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi-natural experiment based on staggered industry-level innovation shocks to identify the positive...
Persistent link: https://www.econbiz.de/10012830306
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L' innovation "comptable" au service de la détermination du résultat fiscal
Didelot, Laurent; Barbe, Odile; Lopater, Claude - Ordre des experts comptables et des comptables agréés - 2016
Persistent link: https://www.econbiz.de/10011653510
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Regionale Innovationssysteme als Rahmen für die Veränderung betrieblicher Innovationsstrategien : Erfahrungen aus Deutschland, Europa und den USA
Gerstlberger, Wolfgang - In: Unternehmen im Umbruch: Konzepte, Instrumente und …, (pp. 109-131). 2004
Persistent link: https://www.econbiz.de/10003282473
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Introduction: local and sectoral diversity within national economic systems
Crouch, Colin; Voelzkow, Helmut - In: Innovation in local economies : Germany in comparative …, (pp. 1-21). 2009
Persistent link: https://www.econbiz.de/10003861083
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Conclusion: local and global sources of capitalist diversity
Crouch, Colin; Schröder, Martin; Voelzkow, Helmut - In: Innovation in local economies : Germany in comparative …, (pp. 169-188). 2009
Persistent link: https://www.econbiz.de/10003861132
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Innovationsfähigkeit : Deutschland braucht mehr Schwung
Belitz, Heike; Kirn, Tanja; Werwatz, Axel - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 73 (2006) 45, pp. 633-641
Persistent link: https://www.econbiz.de/10003386634
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European medium-technology innovation networks : a multi-methodological multi-regional approach
Steiner, Michael; Alfonso Gil, Javier; Ehret, Oliver; … - In: International journal of technology management : IJTM 50 (2010) 3/4, pp. 229-262
Persistent link: https://www.econbiz.de/10003981635
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Innovation in local economies : Germany in comparative context
Crouch, Colin; Voelzkow, Helmut - 2009 - 1. publ.
Persistent link: https://www.econbiz.de/10003720774