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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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Does internal and external research and development affect innovation of small and medium-sized enterprises? : evidence from India and Pakistan
Naqeeb-ur-Rehman - 2016
This study investigates the impact of internal and external research and development (R&D) on the innovation performance of small and medium-sized enterprises (SMEs) in India and Pakistan. Micro-level data was obtained for 3,492 Indian and 696 Pakistani SMEs from the World Bank's Enterprise...
Persistent link: https://www.econbiz.de/10011490750
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Impact of research tax credit on R&D and innovation : evidence from the 2008 French reform
Bozio, Antoine; Irac, Delphine; Py, Loriane - 2014
Persistent link: https://www.econbiz.de/10010489037
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Reexaming the Economic Recovery Tax Act of 1981 : evidence from innovative efficiency
Li, Zhaochu; Lytvynenko, Iryna P.; Philippoff, Karl S. - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 2, pp. 27-43
Persistent link: https://www.econbiz.de/10012659043
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Models of tax incentives for R&D activities of enterprises in European Union countries
Szlęzak-Matusewicz, Joanna - In: Copernican Journal of Finance & Accounting : CJF&A 3 (2014) 1, pp. 145-160
Persistent link: https://www.econbiz.de/10012250409
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Macroeconomic effects of R&D tax credits on small and medium enterprises
Hong, Chanyoung; Lee, Jeong-dong - In: Economic systems research : journal of the … 28 (2016) 4, pp. 467-481
Persistent link: https://www.econbiz.de/10011583839
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The impact of the 150 % R&D tax concession on the use of existing research infrastructure
Chapman, David; Shaw, Brendan - 1993
Persistent link: https://www.econbiz.de/10000872738
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Tax Treatment of research and development : A comparative survey of national fiscal measures and their impact on research
Hoorn, J. van - 1962
Persistent link: https://www.econbiz.de/10000595415