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R&D grant and tax credit support for foreign-owned subsidiaries : does it pay off?
Lenihan, Helena; Mulligan, Kevin; Doran, Justin; … - 2022
Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
Persistent link: https://www.econbiz.de/10012816814
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R&D Tax Credits and Innovation
Melnik, Walter; Smyth, Andrew - 2022
staggered adoption of state-level R&D tax credits in the United States to examine their effect on innovation itself. In …
Persistent link: https://www.econbiz.de/10014239585
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The impact of R&D Subsidies and Tax Incentives on Firm Innovation : Complements or Substitutes? --- Firm-level Evidence from China
Chen, Jieping; Luan, Qiang - 2021
This paper tries to account for impact from both R&D tax incentives and subsidies policies on firm innovation in China … simultaneously rather than separately, measuring firm innovation by input and output proxies, namely “R&D investment” and “number of … patents application”. We use a firm-level survey data from Shanghai, China, and combine the propensity score matching method …
Persistent link: https://www.econbiz.de/10013322691
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Dynamics of Firm Participation in R&D Tax Credit and Subsidy Programs
Busom, Isabel - 2015
We provide comparative evidence on R&D tax credit and subsidy programs by studying whether firms' participation in each … program participation. We find that true state dependence of participation in R&D subsidy and tax credit programs accounts …
Persistent link: https://www.econbiz.de/10013019363
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013
tax rates and can thereby provide a subsidy to unprofitable projects. We assess the specific design features of different …
Persistent link: https://www.econbiz.de/10010128713
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Corporate Returns to Subsidized R&D Projects : Direct Grants vs Tax Credit Financing
Møen, Jarle - 2018
According to theory, direct R&D grants should be used for projects with low private returns, high social returns and high risk. R&D tax credits, on the other hand, allow firms to choose projects freely according to their private returns. Building on the standard R&D capital model, I develop a...
Persistent link: https://www.econbiz.de/10012917287
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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 - 2013
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/10010199415
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Structural Change in the Research and Experimentation Tax Credit : Success or Failure?
Gupta, Sanjay - 2012
This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA89). We find that overall firm eligibility declined after OBRA89,...
Persistent link: https://www.econbiz.de/10013106396
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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 - 2013
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/10013073084
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Policy of endogenous development of pharmaceuticals in China : lessons for Ukraine
Salichova, O. B.; Honcharenko, Daria - In: Economy and forecasting : scientific journal (2020) 2, pp. 105-119
Persistent link: https://www.econbiz.de/10013162787