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Optimal taxation and R&D policies
Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - 2016
Persistent link: https://www.econbiz.de/10011582090
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Optimal taxation and R&D policies
Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - 2016
Persistent link: https://www.econbiz.de/10011609168
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International tax incentives, cross-border research and development, and corporate innovation performance
Feng, Chenyang - In: Finance research letters 66 (2024), pp. 1-7
Persistent link: https://www.econbiz.de/10015057707
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Notching R&D investment with corporate income tax cuts in China
Chen, Zhao; Liu, Zhikuo; Suárez Serrato, Juan Carlos; … - In: American economic review 111 (2021) 7, pp. 2065-2100
Persistent link: https://www.econbiz.de/10012614137
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La incidencia de los incentivos fiscales a la I+D+i : el caso de la industria de manufactura en España
Valadez, Patricia; Heijs, Joost; Buesa Blanco, Miguel - In: Papeles de economía española 127 (2011), pp. 243-261
Persistent link: https://www.econbiz.de/10009125353
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Notching R&D investment with corporate income tax cuts in China
Chen, Zhao; Liu, Zhikuo; Suárez Serrato, Juan Carlos; … - 2018
Persistent link: https://www.econbiz.de/10011889973
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Notching R&D Investment with Corporate Income Tax Cuts in China
Chen, Zhao - 2018
We analyze the effects of a Chinese policy that awards substantial corporate tax cuts to firms that increase R&D investment over a given threshold, or notch. We exploit this quasi-experimental variation with administrative tax data in order to shed light on longstanding questions on the effects...
Persistent link: https://www.econbiz.de/10012452971
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Notching R&D Investment with Corporate Income Tax Cuts in China
Chen, Zhao - 2018
We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms relabeling expenses as R&D. Structural...
Persistent link: https://www.econbiz.de/10012916171
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Results of the 2009 Survey of Innovation Activities (SIA)
Aldaba, Rafaelita M.; Albert, Jose Ramon G.; Quimba, … - 2011
In this paper, results of the 2009 Survey of Innovation Activities are described and discussed. The term innovation … goods and services, production process, marketing, or organizational methods in a firm. Innovation data gathered in the … survey help better understand innovation and its relation to economic growth, and provide indicators for benchmarking …
Persistent link: https://www.econbiz.de/10011421213