| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27109 |
| 来源ID | Working Paper 27109 |
| Taxation and Innovation: What Do We Know? | |
| Ufuk Akcigit; Stefanie Stantcheva | |
| 发表日期 | 2020-05-11 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | Tax policies are a wide array of tools, commonly used by governments to influence the economy. In this paper, we review the many margins through which tax policies can affect innovation, the main driver of economic growth in the long-run. These margins include the impact of tax policy on i) the quantity and quality of innovation; ii) the geographic mobility of innovation and inventors across U.S. states and countries; iii) the declining business dynamism in the U.S., firm entry, and productivity; iv) the quality composition of firms, inventors, and teams; and v) the direction of research effort, e.g., toward applied versus basic research, or toward dirty versus clean technologies. We give ideas drawn from research on how the design of policy can allow policy makers to foster the most productive firms without wasting public funds on less productive ones. |
| 主题 | Public Economics ; Taxation ; Development and Growth ; Innovation and R& ; D |
| URL | https://www.nber.org/papers/w27109 |
| 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/584782 |
| 推荐引用方式 GB/T 7714 | Ufuk Akcigit,Stefanie Stantcheva. Taxation and Innovation: What Do We Know?. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27109.pdf（304KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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