| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20615 |
| 来源ID | Working 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 |
| URL | https://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。 | |||||
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