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Taxes, Spending, and Innovation
Simkovic, Michael - 2019
Part I: Billionaire Taxes, "https://ssrn.com/abstract=3326615" https://ssrn.com/abstract=3326615.Part III: After Paying Ultra-High Net Worth Wealth Taxes, How Much Would Billionaires Have Left to Live on?, "https://ssrn.com/abstract=3340925" https://ssrn.com/abstract=3340925.Key Takeaways: -...
Persistent link: https://www.econbiz.de/10012892715
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Start-up costs, taxes and innovative entrepreneurship
Darnihamedani, Pourya; Block, Jörn; Hessels, Jolanda; … - 2015
Prior research suggests that start-up costs and taxes negatively influence entry into entrepreneurship. Yet, no distinction is made regarding the type of entrepreneurship, particularly innovative versus non-innovative entrepreneurship. Start-up costs, being one-off costs, may reduce the entry of...
Persistent link: https://www.econbiz.de/10010477112
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Taxation and Innovation in the 20th Century
Akcigit, Ufuk - 2018
This paper studies the effect of corporate and personal taxes on innovation in the United States over the twentieth century. We use three new datasets: a panel of the universe of inventors who patent since 1920; a dataset of the employment, location and patents of firms active in R&D since 1921; and a...
Persistent link: https://www.econbiz.de/10012911035
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Fiscal policies for job creation and innovation : the experiences of US states
Chirinko, Robert S.; Wilson, Daniel J. - 2022
This paper reviews selected fiscal policy initiatives undertaken by US states to encourage job creation and innovation. We begin with a discussion of some general considerations about the design of tax policies summarized in a tax policy design table. Four policies are reviewed: job creation tax...
Persistent link: https://www.econbiz.de/10013473649
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Innovationen auf Bestellung? Was von einer stärkeren Nachfrageorientierung in der Innovationspolitik zu halten ist
Dauchert, Helge; Harhoff, Dietmar; Llerena, Patrick; … - In: ifo Schnelldienst 66 (2013) 05, pp. 3-19
Wirtschaftswachstum in Deutschland und international eine neue Dynamik entfaltet. Helge Dauchert, Dietmar Harhoff und Patrick Llerena … Deutschland im Jahr 2008 auf etwa 13% des BIP belief. Generell sehen die Autoren durchaus Potenzial für eine stärkere … Beschaffungswesens in Deutschland und fehlender Anreize für die Beschaffungsverantwortlichen zum Einkauf innovativer Leistungen häufig …
Persistent link: https://www.econbiz.de/10011693467
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Innovationen auf Bestellung? Was von einer stärkeren Nachfrageorientierung in der Innovationspolitik zu halten ist
Dauchert, Helge; Harhoff, Dietmar; Llerena, Patrick; … - In: Ifo Schnelldienst 66 (2013) 05, pp. 03-19
Wirtschaftswachstum in Deutschland und international eine neue Dynamik entfaltet. Helge Dauchert, Dietmar Harhoff und Patrick Llerena … Deutschland im Jahr 2008 auf etwa 13% des BIP belief. Generell sehen die Autoren durchaus Potenzial für eine stärkere … Beschaffungswesens in Deutschland und fehlender Anreize für die Beschaffungsverantwortlichen zum Einkauf innovativer Leistungen häufig …
Persistent link: https://www.econbiz.de/10010632977
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Venture mania in Europe : its causes and consequences
Schertler, Andrea; Stolpe, Michael - 2000
Persistent link: https://www.econbiz.de/10001445548
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China’s Value-Added Tax Reform, Firm Behavior, and Performance
Nie, Huihua - 2010
China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which is a “natural experiment” of its tax system. Using difference-in-differences method, this paper for the first time investigates the impact of VAT reform on China firms'...
Persistent link: https://www.econbiz.de/10013135816
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
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Taxation and Innovation : What Do We Know?
Akcigit, Ufuk - 2020
Tax policies are a wide array of tools, commonly used by governments to influence the economy. In this paper, we review the many margins through which tax policies can affect innovation, the main driver of economic growth in the long-run. These margins include the impact of tax policy on i) the...
Persistent link: https://www.econbiz.de/10012833487