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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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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base
D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - 2017
EU businesses underinvest in R&D which is a driver of economic growth and productivity. While the world is becoming more R&D-intensive, the relative weight of the EU is decreasing, mainly due to the rapid rise of China. Taxation has been increasingly used to stimulate investment in R&D. A recent...
Persistent link: https://www.econbiz.de/10011982078
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Corporation income tax treatment of investment and innovation activities in six countries
Collins, Eileen L.; Hammer, Richard M.; Randolph, M. B. - 1981
Persistent link: https://www.econbiz.de/10000840724
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Green budget reform : macroeconomic impacts and impacts on innovation
Kohlhaas, Michael - In: Green budget reform in Europe : countries at the …, (pp. 23-32). 1999
Persistent link: https://www.econbiz.de/10001305407
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Aufkommensneutrale ökologische Steuerreform als Innovationschance für Wirtschaft und Beschäftigung
Görres, Anselm - In: Arbeitsmarkt- und beschäftigungspolitische Bedeutung …, (pp. 37-63). 1995
Persistent link: https://www.econbiz.de/10001317733
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Unternehmenssteuerreform, Innovationsförderung und Zukunftsinvestitionen
Harhoff, Dietmar; Jacobs, Otto H.; Ramb, Fred; Schmidt, … - 1998 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000665332
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Enterprise income tax and corporate innovation : evidence from China
Fang, Hongsheng; Dang, Dandan; Fu, Nan; Hu, Wen-Quan - In: Applied economics 55 (2023) 44, pp. 5230-5249
Persistent link: https://www.econbiz.de/10014335058
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The relationship between profit-sharing schemes and R&D activities : evidence from German firm-level data
D'Andria, Diego; Übelmesser, Silke - In: Industry and innovation 28 (2021) 8, pp. 990-1016
Persistent link: https://www.econbiz.de/10012653573
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An empirical study of drivers for the adoption of logistics innovation
Holl, Adelheid; Mariotti, Ilaria - In: Industry and innovation 29 (2022) 6, pp. 760-791
Persistent link: https://www.econbiz.de/10013371086