政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114856

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113311/144292 (79%)
Visitors : 50943204 Online Users : 981

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 國際經營與貿易學系 > 期刊論文 > Item 140.119/114856

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114856

Title:	The incentive effects of R&D tax credits: An empirical examination in an emerging economy
Authors:	陳明進 Chen, Ming-Chin Gupta, Sanjay
Contributors:	會計學系
Keywords:	Research and development expenditure;R&D tax credits;Tax incentives;Emerging economy
Date:	2017-04
Issue Date:	2017-11-22 16:25:39 (UTC+8)
Abstract:	This paper investigates whether an increase in the R&D tax credit rate stimulates firms’ incremental R&D spending. We find that the increase in the credit rate has a positive effect on the R&D spending of high-tech firms with taxable status, but does not have the same positive effect on non-high tech firms. These results indicate that tax incentives alone may not be effective to increase R&D spending if firms do not have profitable innovation opportunities. Further, we find that when the tax incentive is structured as a credit based on incremental R&D spending over a moving-average base, firms opportunistically time their R&D spending patterns to obtain additional tax credits, resulting in greater variability in R&D spending and potentially the unintended loss of tax revenues. This study contributes to the ongoing global debate about the efficacy of tax policies toward R&D by providing firm-level evidence from a large cross-section of firms in an emerging economy.
Relation:	Journal of Contemporary Accounting & Economics, Volume 13, Issue 1, Pages 52-68
Data Type:	article
DOI 連結:	https://doi.org/10.1016/j.jcae.2017.01.001
DOI:	10.1016/j.jcae.2017.01.001
Appears in Collections:	[國際經營與貿易學系 ] 期刊論文

Files in This Item:

File	Description	Size	Format
5268.pdf		439Kb	Adobe PDF2	566	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...