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We use Chinese firm-level data from 2001 to 2007 to estimate the (dis)connection between firms’ R&D and productivity and find that the productivity effect of R&D investment is very low. We conjecture that firms conduct/report unproductive R&D in order to obtain policy benefits. To explore this...
Persistent link: https://www.econbiz.de/10014355944
Economic interest in innovation policy largely arises from the fundamental importance of innovation to social welfare and from inefficiencies in innovation in a competitive market environment. As a result, a wide variety of public innovation policies are used in practice. This study reviews the...
Persistent link: https://www.econbiz.de/10010699287
A prática de incentivos fiscais à inovação é comumente adotada por diversos países com objetivo de estimular as formas na realização de atividades tecnológicas, sendo especialmente dirigidos as atividades de Pesquisa e Desenvolvimento (P&D). O uso generalizado desses incentivos culminou...
Persistent link: https://www.econbiz.de/10008516698
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. und 5.701 Mio. . Eine Erstattungsoption der Steuergutschrift über...
Persistent link: https://www.econbiz.de/10008531772
This article compares the development of labour productivity in the Swedish and the Finnish business sectors and the role of the information and communication technology (ICT) sector in this process. The results show that the Finnish productivity level has been converging towards the Swedish...
Persistent link: https://www.econbiz.de/10004985519
This article reviews the Council of Canadian Academies Expert Panel report on business innovation. It finds the report comprehensive in its gathering and assessment of available research, innovative, in its own right, in its analysis of innovation as an outcome of business strategy formation,...
Persistent link: https://www.econbiz.de/10004985521
This comment analyses the Panel report and finds that its main diagnosis is correct: Canada's BERD is low. The Panel report is fairly silent about the necessary improvements to Canada's innovation system. This comment suggests that while Canada's tax credit for R&D and Industrial Research...
Persistent link: https://www.econbiz.de/10004985524
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer....
Persistent link: https://www.econbiz.de/10005097633
Key indicators show Germany belonging to the countries in the OECD with strong innovation activity even though some weakening in Germany’s position relative to other OECD countries has occurred recently. While the redirection of resources towards unification-related spending as well as low...
Persistent link: https://www.econbiz.de/10005045785
Evaluating the possible consequences of R&D tax incentives before their introduction is challenging, not least because the details of the system remain unknown, and because the ultimate reactions and responses of various actors involved remain uncertain. In order to shed some light on the issue,...
Persistent link: https://www.econbiz.de/10005749367