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An exploratory analysis of possible effects of “nudge” on public policies to support innovation in Brazil : the case of Inovar-Auto Program

Sanches, Eder Angelo; Barbalho, Sanderson César Macêdo; … - In: International journal of innovation and technology … 18 (2021) 4, pp. 2150015-1-2150015-29

Persistent link: https://www.econbiz.de/10012643530

How do tax incentives affect business investment? : evidence from German bonus depreciation

Eichfelder, Sebastian; Schneider, Kerstin - 2018

from large firms. There is only weak evidence of subsidy shopping but stronger evidence of investment shifting to years …

Persistent link: https://www.econbiz.de/10011946434

Do tax incentives reduce investment quality?

Eichfelder, Sebastian; Jacob, Martin; Schneider, Kerstin - 2020

This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German establishments, we show that bonus depreciation significantly...

Persistent link: https://www.econbiz.de/10012139712

Tax incentive impacts on investment activities in Indonesia

Maharani, Shofia; Tjen, Christine - In: Contemporary research in accounting : an Indonesian context, (pp. 145-167). 2020

Persistent link: https://www.econbiz.de/10012170224

Tax incentives and tax aggressiveness : a study on electrical and electronics companies in Malaysia

Rohani, Sharifah Saidatul Balkiah Syed; Mohd Rizal Palil; … - In: Asian journal of accounting & governance 20 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014555604

Do tax credits increase charitable giving? : evidence from Arizona and Iowa

Teles, Daniel - 2016

Persistent link: https://www.econbiz.de/10011523562

The impact of "Mass entrepreneurship and innovation" policy on SMEs' innovation : using quasi-natural experiments

Zhao, Kai; Wu, Wanshu; Ye, Junmei - In: Bulletin of economic research 75 (2023) 2, pp. 348-365

Persistent link: https://www.econbiz.de/10014304723

Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants

Ackermann, Hagen; Fochmann, Martin; Temme, Rebecca - 2018

We provide evidence that subsidy types that are identical in monetary terms differ in their behavioral responses and … than under grant. Both subsidy types are essentially very similar, only the mechanism of the subsidy application is … desired investment decisions by using a certain subsidy type. Particularly, our results suggest that when policymakers are …

Persistent link: https://www.econbiz.de/10011867398

A tax plan for endogenous innovation

Croce, M. M.; Karantounias, A. G.; Raymond, Stephen; … - 2017

problem of finding optimal tax and subsidy schemes in a model in which growth is endogenously sustained by risky innovation …

Persistent link: https://www.econbiz.de/10011771604

Labelling by a for-profit certifier

Barry, Ibrahima; Bonroy, Olivier; Garella, Paolo G. - 2014

Persistent link: https://www.econbiz.de/10011765203