G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w20615
来源IDWorking Paper 20615
Tax Credits and Small Firm R&D Spending
Ajay Agrawal; Carlos Rosell; Timothy S. Simcoe
发表日期2014-10-27
出版年2014
语种英语
摘要In 2004, Canada changed the eligibility rules for its Scientific Research and Experimental Development (SRED) tax credit, which provides tax incentives for R&D conducted by small private firms. Difference in difference estimates show a seventeen percent increase in total R&D among eligible firms. The impact was larger for firms that took the tax credits as refunds because they had no current tax liability. Contract R&D expenditures were more elastic than the R&D wage bill. The response was also greater for firms that invested in R&D capital before the policy change.
主题Public Economics ; Taxation ; Subnational Fiscal Issues ; Development and Growth ; Innovation and R& ; D
URLhttps://www.nber.org/papers/w20615
来源智库National Bureau of Economic Research (United States)
引用统计
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/578289
推荐引用方式
GB/T 7714
Ajay Agrawal,Carlos Rosell,Timothy S. Simcoe. Tax Credits and Small Firm R&D Spending. 2014.
条目包含的文件
条目无相关文件。
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Ajay Agrawal]的文章
[Carlos Rosell]的文章
[Timothy S. Simcoe]的文章
百度学术
百度学术中相似的文章
[Ajay Agrawal]的文章
[Carlos Rosell]的文章
[Timothy S. Simcoe]的文章
必应学术
必应学术中相似的文章
[Ajay Agrawal]的文章
[Carlos Rosell]的文章
[Timothy S. Simcoe]的文章
相关权益政策
暂无数据
收藏/分享

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。