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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

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題名:	The incentive effects of R&D tax credits: An empirical examination in an emerging economy
作者:	陳明進 Chen, Ming-Chin Gupta, Sanjay
貢獻者:	會計學系
關鍵詞:	Research and development expenditure;R&D tax credits;Tax incentives;Emerging economy
日期:	2017-04
上傳時間:	2017-11-22 16:25:39 (UTC+8)
摘要:	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.
關聯:	Journal of Contemporary Accounting & Economics, Volume 13, Issue 1, Pages 52-68
資料類型:	article
DOI 連結:	https://doi.org/10.1016/j.jcae.2017.01.001
DOI:	10.1016/j.jcae.2017.01.001
顯示於類別:	[國際經營與貿易學系 ] 期刊論文

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