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Nirupama Rao

Personal Details

First Name:Nirupama
Middle Name:
Last Name:Rao
Suffix:
RePEc Short-ID:pra807
[This author has chosen not to make the email address public]
https://michiganross.umich.edu/faculty-research/faculty/nirupama-rao

Affiliation

Ross School of Business
University of Michigan

Ann Arbor, Michigan (United States)
http://michiganross.umich.edu/
RePEc:edi:bsumius (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Christopher Conlon & Nirupama L. Rao, 2023. "The Cost of Curbing Externalities with Market Power: Alcohol Regulations and Tax Alternatives," NBER Working Papers 30896, National Bureau of Economic Research, Inc.
  2. Christopher Conlon & Nirupama L. Rao & Yinan Wang, 2021. "Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes," NBER Working Papers 29393, National Bureau of Economic Research, Inc.
  3. Jesse Edgerton & Naomi E. Feldman & Laura Kawano & Elena Patel & Nirupama Rao & Michael Stevens, 2018. "The Long and Short of It : Do Public and Private Firms Invest Differently?," Finance and Economics Discussion Series 2018-068, Board of Governors of the Federal Reserve System (U.S.).
  4. Don Fullerton & Nirupama Rao, 2016. "The Lifecycle of the 47%," CESifo Working Paper Series 6051, CESifo.
  5. Nirupama S. Rao, 2010. "Taxation and the Extraction of Exhaustible Resources: Evidence From California Oil Production," Working Papers 1006, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research.
  6. James Poterba & Nirupama Rao & Jeri Seidman, 2007. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers 12923, National Bureau of Economic Research, Inc.

Articles

  1. Feldman, Naomi & Kawano, Laura & Patel, Elena & Rao, Nirupama & Stevens, Michael & Edgerton, Jesse, 2021. "Investment differences between public and private firms: Evidence from U.S. tax returns," Journal of Public Economics, Elsevier, vol. 196(C).
  2. Rao, Nirupama, 2016. "Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade," Journal of Public Economics, Elsevier, vol. 140(C), pages 1-12.
  3. Aparna Mathur & Nirupama S. Rao & Michael R. Strain & Stan A. Veuger, 2016. "Dividends and Investment," Public Finance Review, , vol. 44(6), pages 769-787, November.
  4. Nirupama S. Rao, 2015. "Corporate Inversions and Economic Performance," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(4), pages 1073-1098, December.
  5. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.

Chapters

  1. Nirupama L. Rao & Timothy Simcoe, 2025. "Tax Incentives for Research and Development: Policy Design and Evidence," NBER Chapters, in: Entrepreneurship and Innovation Policy and the Economy, volume 5, National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Christopher Conlon & Nirupama L. Rao, 2023. "The Cost of Curbing Externalities with Market Power: Alcohol Regulations and Tax Alternatives," NBER Working Papers 30896, National Bureau of Economic Research, Inc.

    Cited by:

    1. Gayle, Philip & Faheem, Adeel, 2024. "Post and Hold Regulation and Competitive Conduct: Evidence from the U.S. Beer Industry," MPRA Paper 122541, University Library of Munich, Germany.
    2. Gayle, Philip G. & Faheem, Adeel, 2024. "Post and hold regulation and competitive conduct: Evidence from the U.S. beer industry," International Journal of Industrial Organization, Elsevier, vol. 97(C).

  2. Christopher Conlon & Nirupama L. Rao & Yinan Wang, 2021. "Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes," NBER Working Papers 29393, National Bureau of Economic Research, Inc.

    Cited by:

    1. Snowdon, Christopher, 2024. "Defanging the Nanny State," IEA Discussion Papers 131, Institute of Economic Affairs (IEA).

  3. Jesse Edgerton & Naomi E. Feldman & Laura Kawano & Elena Patel & Nirupama Rao & Michael Stevens, 2018. "The Long and Short of It : Do Public and Private Firms Invest Differently?," Finance and Economics Discussion Series 2018-068, Board of Governors of the Federal Reserve System (U.S.).

    Cited by:

    1. Peia, Oana & Romelli, Davide, 2022. "Did financial frictions stifle R&D investment in Europe during the great recession?," Journal of International Money and Finance, Elsevier, vol. 120(C).
    2. Konda, Laura & Patel, Elena & Seegert, Nathan, 2022. "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, vol. 212(C).
    3. Dirk Hackbarth & Alejandro Rivera & Tak-Yuen Wong, 2022. "Optimal Short-Termism," Management Science, INFORMS, vol. 68(9), pages 6477-6505, September.

  4. Don Fullerton & Nirupama Rao, 2016. "The Lifecycle of the 47%," CESifo Working Paper Series 6051, CESifo.

    Cited by:

    1. Elin Halvorsen & Thor Olav Thoresen, 2017. "Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept," CESifo Working Paper Series 6614, CESifo.

  5. James Poterba & Nirupama Rao & Jeri Seidman, 2007. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers 12923, National Bureau of Economic Research, Inc.

    Cited by:

    1. Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
    2. J. Douglas Hanna & Zining Li & Wayne Shaw, 2019. "Banks’ deferred tax assets during the financial crisis," Review of Quantitative Finance and Accounting, Springer, vol. 53(2), pages 527-550, August.
    3. Nathan M. Jensen & Adam H. Rosenzweig, 2015. "Can a Single Country Increase the Taxes of Multinational Corporations? Evidence from the Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 757-780, December.
    4. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    5. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
    6. Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013. "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers 125775, ZBW - Leibniz Information Centre for Economics.
    7. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
    8. Petr Habanec, 2018. "Relationship Between Deferred Tax Category and Stock Prices in Pharmacy," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(6), pages 1469-1475.
    9. Hana Bohušová & Patrik Svoboda & Lucie Semerádová, 2019. "Deferred tax for tax planning in the Czech agricultural companies," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 65(8), pages 349-358.
    10. Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Leibniz Centre for European Economic Research.
    11. Mostafa Monzur Hasan & Ahmed Al-Hadi & Grantley Taylor & Grant Richardson, 2017. "Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 469-501, July.
    12. Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo.
    13. Mark Anderson & Sina Rahiminejad, 2025. "Book–Tax Differences and Earnings Persistence: The Moderating Role of Sales Decline," JRFM, MDPI, vol. 18(7), pages 1-26, July.
    14. Fabio B. Gaertner & Daniel P. Lynch & Mary E. Vernon, 2020. "The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 1990-2019, December.
    15. Petr Habanec & Hana Bohušová, 2017. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1917-1924.
    16. Vishal P. Baloria & Kenneth J. Klassen, 2018. "Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections," Management Science, INFORMS, vol. 64(10), pages 4893-4914, October.

Articles

  1. Feldman, Naomi & Kawano, Laura & Patel, Elena & Rao, Nirupama & Stevens, Michael & Edgerton, Jesse, 2021. "Investment differences between public and private firms: Evidence from U.S. tax returns," Journal of Public Economics, Elsevier, vol. 196(C).

    Cited by:

    1. Matzner, Anna & Steininger, Lea, 2024. "Firms’ heterogeneous (and unintended) investment response to carbon price increases," Working Paper Series 2958, European Central Bank.
    2. Masanori ORIHARA & Takafumi SUZUKI, 2021. "Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints," Discussion papers 21087, Research Institute of Economy, Trade and Industry (RIETI).
    3. Buccella, Domenico & Fanti, Luciano & Gori, Luca, 2023. "The disclosure decision game: Subsidies and incentives for R&D activity," Mathematical Social Sciences, Elsevier, vol. 125(C), pages 11-26.
    4. John S. Heywood & Zerong Wang & Guangliang Ye, 2025. "A mixed duopoly input market: uniform pricing versus spatial price discrimination," Journal of Economics, Springer, vol. 144(1), pages 59-84, January.
    5. S K Gnangnon, 2024. "Effect of the DFQF Market Access Initiative on Domestic Investment in Least Developed Countries," Economic Issues Journal Articles, Economic Issues, vol. 29(1), pages 133-167, March.

  2. Rao, Nirupama, 2016. "Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade," Journal of Public Economics, Elsevier, vol. 140(C), pages 1-12.

    Cited by:

    1. Wei-Chuan Kao, 2018. "Innovation quality of firms with the research and development tax credit," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 43-78, July.
    2. Christof Beuselinck & Jochen Pierk, 2022. "On the dynamics between local and international tax planning in multinational corporations," Post-Print hal-04538416, HAL.
    3. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
    4. Alessandro Sterlacchini & Francesco Venturini, 2019. "R&D tax incentives in EU countries: does the impact vary with firm size?," Small Business Economics, Springer, vol. 53(3), pages 687-708, October.
    5. Jean Acheson & Rory Malone, 2020. "Respect Your Elders: Evidence from Ireland’s R&D Tax Credit Reform," The Economic and Social Review, Economic and Social Studies, vol. 51(1), pages 105-131.
    6. Enrico Moretti & Claudia Steinwender & John Van Reenen, 2019. "The Intellectual Spoils of War? Defense R&D, Productivity and International Spillovers," CESifo Working Paper Series 7960, CESifo.
    7. Mellace, Giovanni & Ventura, Marco, 2019. "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Discussion Papers on Economics 9/2019, University of Southern Denmark, Department of Economics.
    8. Aysun, Uluc & Kabukcuoglu, Zeynep, 2019. "Interest rates, R&D investment and the distortionary effects of R&D incentives," European Economic Review, Elsevier, vol. 111(C), pages 191-210.
    9. Emmanuel Chavez, 2020. "The Effects of R&D Tax Credits and Subsidies onPrivate R&D in Mexico (Chapter 2)," PSE Working Papers halshs-02652063, HAL.
    10. Shixian Ling & Guosheng Han & Dong An & Armigon Akhmedov & Hui Wang & Hui Li & William Cannon Hunter, 2020. "The Effects of Financing Channels on Enterprise Innovation and Life Cycle in Chinese A-Share Listed Companies: An Empirical Analysis," Sustainability, MDPI, vol. 12(17), pages 1-22, August.
    11. Scharf, Kimberley & Lockwood, Ben & Almunia, Miguel, 2017. "More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK," CEPR Discussion Papers 12191, C.E.P.R. Discussion Papers.
    12. Bajgar, Matěj & Srholec, Martin, 2025. "Crowding in or crowding out? Evidence from discontinuity in the assignment of business R&D subsidies," Journal of Public Economics, Elsevier, vol. 245(C).
    13. Jia, Junxue & Ma, Guangrong, 2017. "Do R&D tax incentives work? Firm-level evidence from China," China Economic Review, Elsevier, vol. 46(C), pages 50-66.
    14. Shao, Yuchen & Xiao, Chengrui, 2019. "Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country," Journal of Comparative Economics, Elsevier, vol. 47(2), pages 470-486.
    15. Abhiroop Mukherjee & Alminas Zaldokas, 2017. "Do Corporate Taxes Hinder Innovation?," HKUST IEMS Thought Leadership Brief Series 2017-16, HKUST Institute for Emerging Market Studies, revised Jul 2017.
    16. Bronwyn H Hall, 2019. "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers 506, National Institute of Economic and Social Research.
    17. Dirk Czarnitzki & Malte Prüfer, 2024. "The Interplay between Public Procurement of Innovation and R&D Grants: Empirical Evidence from Belgium," Working Papers of Department of Management, Strategy and Innovation, Leuven 746875, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.
    18. Akio Yamazaki, 2020. "Environmental Taxes and Productivity: Lessons from Canadian Manufacturing," GRIPS Discussion Papers 19-32, National Graduate Institute for Policy Studies.
    19. Tania Babina & Sabrina T. Howell, 2018. "Entrepreneurial Spillovers from Corporate R&D," NBER Working Papers 25360, National Bureau of Economic Research, Inc.
    20. Alexander Cuntz & Yi Qian, 2021. "The impacts of counterfeiting on corporate investment," WIPO Economic Research Working Papers 67, World Intellectual Property Organization - Economics and Statistics Division.
    21. Tian, Binbin & Yu, Baixue & Chen, Shi & Ye, Jingjing, 2020. "Tax incentive, R&D investment and firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, vol. 71(C).
    22. Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021. "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, vol. 99(C).
    23. Howell, Sabrina T. & Rathje, Jason & Van Reenen, John & Wong, Jun, 2021. "Opening up military innovation: causal effects of reforms to US defense research," LSE Research Online Documents on Economics 114430, London School of Economics and Political Science, LSE Library.
    24. Lucking, Brian & Bloom, Nicholas & Van Reenen, John, 2019. "Have R&D Spillovers Declined in the 21st Century?," LSE Research Online Documents on Economics 104054, London School of Economics and Political Science, LSE Library.
    25. Zimian He & Jianwei Xu, 2024. "Policy effects of reduced pension contribution rate on innovation input——Empirical evidence from Zhejiang and Shandong provinces," PLOS ONE, Public Library of Science, vol. 19(12), pages 1-20, December.
    26. Oliver, Edward & Kourouklis, Dimitrios & Jofre-Bonet, Mireia, 2024. "Do R&D tax credits impact pharmaceutical innovation? Evidence from a synthetic control approach," Research Policy, Elsevier, vol. 53(8).
    27. Blandinieres, Florence & Steinbrenner, Daniela & Weiß, Bernd, 2020. "Which design works? A meta-regression analysis of the impacts of R&D tax incentives," ZEW Discussion Papers 20-010, ZEW - Leibniz Centre for European Economic Research.
    28. Hyeongtae Cho & SungMan Yoon, 2023. "Do Governmental Tax Reliefs for Investment Lead to Investment Efficiency and Sustainability for SMEs? Evidence From South Korea," SAGE Open, , vol. 13(1), pages 21582440231, February.
    29. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    30. Oliver Falck & Anna Kerkhof & Christian Pfaffl, 2023. "Taxation and Innovation: How R&D Tax Credit Schemes Foster Innovation in the Private Sector," EconPol Forum, CESifo, vol. 24(04), pages 61-66, July.
    31. Wu, Qingyang & Wang, Yaqi & Shen, Guangjun, 2024. "The green bonus of tax incentives: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, vol. 227(C).
    32. OKAMURO, Hiroyuki & SAKUMA, Yohei, 2021. "The Effects of R&D Tax Incentive Reform on R&D Expenditures: The Case of 2009 Reform in Japan," TDB-CAREE Discussion Paper Series E-2021-04, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University.
    33. Haufler, Andreas & Schindler, Dirk, 2023. "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, vol. 155(C).
    34. Chiara Modanese & Hannu S. Laine & Toni P. Pasanen & Hele Savin & Joshua M. Pearce, 2018. "Economic Advantages of Dry-Etched Black Silicon in Passivated Emitter Rear Cell (PERC) Photovoltaic Manufacturing," Energies, MDPI, vol. 11(9), pages 1-18, September.
    35. Justus Baron & Cher Li & Shukhrat Nasirov, 2019. "Why do R&D-intensive firms participate in standards organizations? The role of patents and product-market position," Discussion Papers 2019-16, University of Nottingham, GEP.
    36. Sabrina T. Howell & Jason Rathje & John Van Reenen & Jun Wong, 2021. "Opening up military innovation: causal effects of 'bottom-up' reforms to U.S. defense research," CEP Discussion Papers dp1760, Centre for Economic Performance, LSE.
    37. Yu Lu & Yaqi Zhao & Yuhan Li & Yuhe Cao, 2023. "Direct Tax Burden, Financing Constraints, and Innovation-Based Output," Sustainability, MDPI, vol. 15(21), pages 1-21, October.
    38. Kai Zhao & Wanshu Wu & Junmei Ye, 2023. "The impact of “Mass Entrepreneurship and Innovation” policy on SMEs’ innovation: Using quasi‐natural experiments," Bulletin of Economic Research, Wiley Blackwell, vol. 75(2), pages 348-365, April.
    39. Dumont, Michel, 2022. "Public support to business research and development in Belgium: fourth evaluation," MPRA Paper 115418, University Library of Munich, Germany.
    40. Yu Lu & Rui Liu & Yuhe Cao & Yuhan Li, 2023. "Tax Burden and Corporate Investment Efficiency," Sustainability, MDPI, vol. 15(3), pages 1-16, January.
    41. Christof Beuselinck & Jochen Pierk, 2024. "On the dynamics between local and international tax planning in multinational corporations," Review of Accounting Studies, Springer, vol. 29(1), pages 852-888, March.
    42. Liu, Guanchun & Liu, Hangjuan & Liu, Yuanyuan & Yang, Jinyu & Zhang, Yanren, 2024. "Personal income tax and corporate innovation: The key role of inventors’ financial incentives," Journal of Banking & Finance, Elsevier, vol. 164(C).
    43. Xiang, Junyi & Shao, Qi & Fan, Yong, 2025. "Innovation incentives and corporate tax avoidance: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1216-1237.
    44. Jacquelyn Pless, 2022. "To Starve or to Stoke? Understanding Whether Divestment versus Investment Can Steer (Green) Innovation," NBER Chapters, in: Entrepreneurship and Innovation Policy and the Economy, volume 2, pages 107-147, National Bureau of Economic Research, Inc.
    45. Irem Guceri, 2018. "Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 1-63, February.
    46. Redonda, Agustin & de Sarralde, Santiago Diaz & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2019. "Tax expenditure and the treatment of tax incentives for investment," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-11.
    47. İrem Güçeri & Marko Köthenbürger & Martin Simmler, 2020. "Supporting Firm Innovation and R&D: What is the Optimal Policy Mix?," EconPol Policy Reports 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    48. Chen, Ling & Yang, Wenhui, 2019. "R&D tax credits and firm innovation: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 146(C), pages 233-241.
    49. Comin, Diego & Licht, Georg & Pellens, Maikel & Schubert, Torben, 2019. "Do companies benefit from public research organizations? The impact of the Fraunhofer Society in Germany," ZEW Discussion Papers 19-006, ZEW - Leibniz Centre for European Economic Research.
    50. Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024. "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, vol. 84(C).
    51. Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2023. "Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(2), pages 634-674.
    52. Chang, Kai & Wan, Qiong & Lou, Qichun & Chen, Yili & Wang, Weihong, 2020. "Green fiscal policy and firms’ investment efficiency: New insights into firm-level panel data from the renewable energy industry in China," Renewable Energy, Elsevier, vol. 151(C), pages 589-597.
    53. Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025. "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    54. José M. Labeaga & Juan A. Ester Martínez-Ros & Amparo Sanchis-Llopis & Juan A. Sanchis-Llopis, 2020. "Does Persistence In Using R&D Tax Credits Help To Achieve Product Innovations?," Working Papers 2003, Department of Applied Economics II, Universidad de Valencia.
    55. Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022. "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series 202, University of Bonn and University of Cologne, Germany.
    56. Ryota Nakatani, 2024. "Food companies' productivity dynamics: Exploring the role of intangible assets," Agribusiness, John Wiley & Sons, Ltd., vol. 40(1), pages 185-226, January.
    57. Widmann, Rainer, 2024. "The behavioral additionality of government research grants," International Journal of Industrial Organization, Elsevier, vol. 93(C).
    58. Liu, Huiling & Fei, Xing & Yakshtas, Kseniya & Li, Bo, 2018. "Does the high-tech enterprise certification policy promote innovation in China?," Economics Discussion Papers 2018-85, Kiel Institute for the World Economy (IfW Kiel).
    59. Aalto, Eero & Gustafsson, Robin, 2020. "Innovation Promotion Rationales and Impacts – A Review," ETLA Reports 99, The Research Institute of the Finnish Economy.
    60. Wei-Fong Pan, 2019. "Geopolitical Risk and R&D investment," Economics Discussion Papers em-dp2019-11, Department of Economics, University of Reading.
    61. Ryota Nakatani, 2023. "Productivity drivers of infrastructure companies: Network industries utilizing economies of scale in the digital era," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(4), pages 1273-1298, December.
    62. Lenihan, Helena & Mulligan, Kevin & Doran, Justin & Rammer, Christian & Ipinnaiye, Olubunmi, 2022. "R&D grant and tax credit support for foreign-owned subsidiaries: Does it pay off?," ZEW Discussion Papers 22-003, ZEW - Leibniz Centre for European Economic Research.
    63. Yuanyuan Hu & Shouming Chen & Fangjun Qiu & Peien Chen & Shaoxiong Chen, 2021. "Will the Volume-Based Procurement Policy Promote Pharmaceutical Firms’ R&D Investment in China? An Event Study Approach," IJERPH, MDPI, vol. 18(22), pages 1-21, November.
    64. Licheng Zheng & Delong Luo & Ruiqing Jiang & Xiaoyong Lu, 2025. "The Strategy of Speculative Innovation: the Result of Capital Misallocation and Defective Incentive Policy," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(3), pages 12317-12363, September.
    65. Xing, Jing & Bilicka, Katarzyna & Hou, Xipei & Raei, Sepideh, 2024. "How distortive are turnover taxes? Evidence from China," Journal of Development Economics, Elsevier, vol. 171(C).
    66. Ke Ding & Helian Xu & Rongming Yang, 2021. "Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform," Sustainability, MDPI, vol. 13(10), pages 1-20, May.
    67. Feldman, Naomi & Kawano, Laura & Patel, Elena & Rao, Nirupama & Stevens, Michael & Edgerton, Jesse, 2021. "Investment differences between public and private firms: Evidence from U.S. tax returns," Journal of Public Economics, Elsevier, vol. 196(C).
    68. Nadine Levratto & Aurelien Quignon, 2021. "Innovation Performance and the Signal Effect: Evidence from a European Program," Working Papers halshs-03466903, HAL.
    69. Liu, Qing & Qiu, Larry D. & Wei, Xing & Zhan, Chaoqun, 2024. "The (dis)connection between R&D and productivity in China: Policy implications of R&D tax credits," Journal of Comparative Economics, Elsevier, vol. 52(1), pages 297-320.
    70. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    71. Jing Yang & Hongan Chen & Huan Jin & Yalin Jiang, 2025. "Promoting or inhibiting? The impact of supporting policy for resource-exhausted cities on corporate green technology innovation: evidence from China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(4), pages 8495-8524, April.
    72. Nakatani, Ryota, 2022. "Productivity drivers of infrastructure companies: network industries to maximize economies of scale in the digital era," MPRA Paper 115531, University Library of Munich, Germany.
    73. Chen, Sheng-Syan & Kao, Wei-Chuan & Wang, Yanzhi, 2021. "Tax policy and innovation performance: Evidence from enactment of the alternative simplified credit," Journal of Banking & Finance, Elsevier, vol. 125(C).
    74. Rainer Widmann, 2023. "The Behavioral Additionality of Government Research Grants," Rationality and Competition Discussion Paper Series 417, CRC TRR 190 Rationality and Competition.
    75. Mellace, Giovanni & Ventura, Marco, 2023. "The short-run effects of public incentives for innovation in Italy," Economic Modelling, Elsevier, vol. 120(C).
    76. Melnik, Walter & Smyth, Andrew, 2024. "R&D tax credits and innovation," Journal of Public Economics, Elsevier, vol. 236(C).
    77. Bonnin Roca, Jaime & O'Sullivan, Eoin, 2020. "Seeking coherence between barriers to manufacturing technology adoption and innovation policy," International Journal of Production Economics, Elsevier, vol. 230(C).
    78. Thomas H. W. Ziesemer, 2021. "The Effects of R&D Subsidies and Publicly Performed R&D on Business R&D: A Survey," Hacienda Pública Española / Review of Public Economics, IEF, vol. 236(1), pages 171-205, March.
    79. Chih‐Hai Yang & Chia‐Hui Huang & Wei‐Hsuan Chang, 2021. "Does Reduction In The Tax Credit Rate Retard R&D Activity? Evidence From Taiwan'S R&D Tax Credit Reform In 2010," Contemporary Economic Policy, Western Economic Association International, vol. 39(2), pages 398-415, April.
    80. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).
    81. Aurélien Quignon & Nadine Levratto, 2021. "Innovation Performance and the Signal Effect: Evidence from a European Program," EconomiX Working Papers 2021-34, University of Paris Nanterre, EconomiX.
    82. Oliver Falck & Anna Kerkhof & Christian Pfaffl, 2021. "Taxation and Innovation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 123.
    83. John Lester, 2021. "Benefit-Cost Analysis of Federal and Provincial SR&ED Investment Tax Credits," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 14(1), January.
    84. Goel, Tirupam & Telegdy, Álmos & Banai, Ádám & Takáts, Előd, 2024. "Subsidy-driven firm growth: Does loan history matter? Evidence from a European Union subsidy program," Journal of Corporate Finance, Elsevier, vol. 87(C).
    85. Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Working Papers 28051, National Bureau of Economic Research, Inc.
    86. Fengfei Li & Tse‐Chun Lin, 2022. "Innovative firms’ cash holdings, tax policies, and institutional environments," Financial Management, Financial Management Association International, vol. 51(3), pages 869-902, September.
    87. Yu, Jinliang & Qi, Yu, 2022. "BT-to-VAT reform and firm productivity: Evidence from a quasi-experiment in China," China Economic Review, Elsevier, vol. 71(C).
    88. Tian, Binbin & Lin, Chao & Zhang, Wenwen & Feng, Chen, 2022. "Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China," China Economic Review, Elsevier, vol. 75(C).
    89. Koch, Leonie & Simmler, Martin, 2020. "How important are local knowledge spillovers of public R&D and what drives them?," Research Policy, Elsevier, vol. 49(7).
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    91. Wu, Wei & Hu, Yingying & Wu, Qinwen, 2023. "Subsidies and tax incentives - Does it make a difference on TFP? Evidences from China's photovoltaic and wind listed companies," Renewable Energy, Elsevier, vol. 208(C), pages 645-656.
    92. Holt, Jared & Skali, Ahmed & Thomson, Russell, 2021. "The additionality of R&D tax policy: Quasi-experimental evidence," Technovation, Elsevier, vol. 107(C).
    93. Amy Kahn & Moses Sithole & Yasser Buchana, 2022. "An analysis of the impact of technological innovation on productivity in South African manufacturing firms using direct measures of innovation," South African Journal of Economics, Economic Society of South Africa, vol. 90(1), pages 37-56, March.
    94. Silvia Appelt & Matej Bajgar & Chiara Criscuolo & Fernando Galindo-Rueda, 2025. "How effective are R&D tax incentives? Reconciling micro and macro evidence," CEP Discussion Papers dp2071, Centre for Economic Performance, LSE.
    95. Mario Coccia, 2018. "Optimization in R&D intensity and tax on corporate profits for supporting labor productivity of nations," The Journal of Technology Transfer, Springer, vol. 43(3), pages 792-814, June.
    96. Blandinieres, Florence & Steinbrenner, Daniela, 2021. "How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis," ZEW Discussion Papers 21-020, ZEW - Leibniz Centre for European Economic Research.
    97. Andrew C. Chang, 2018. "Nothing is Certain Except Death and Taxes : The Lack of Policy Uncertainty from Expiring \"Temporary\" Taxes," Finance and Economics Discussion Series 2018-041, Board of Governors of the Federal Reserve System (U.S.).
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  3. Aparna Mathur & Nirupama S. Rao & Michael R. Strain & Stan A. Veuger, 2016. "Dividends and Investment," Public Finance Review, , vol. 44(6), pages 769-787, November.

    Cited by:

    1. Galina Besstremyannaya & Sergei Golovan, 2019. "Reconsideration of a simple approach to quantile regression for panel data: a comment on the Canay (2011) fixed effects estimator," Working Papers w0249, New Economic School (NES).
    2. Galina Besstremyannaya & Sergei Golovan, 2019. "Reconsideration of a simple approach to quantile regression for panel data: a comment on the Canay (2011) fixed effects estimator," Working Papers w0249, Center for Economic and Financial Research (CEFIR).
    3. Ms. Li Liu, 2018. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK," IMF Working Papers 2018/007, International Monetary Fund.

  4. Nirupama S. Rao, 2015. "Corporate Inversions and Economic Performance," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(4), pages 1073-1098, December.

    Cited by:

    1. Cortes, Felipe & Gomes, Armando & Gopalan, Radhakrishnan, 2021. "Corporate Inversions and Governance," Journal of Financial Intermediation, Elsevier, vol. 47(C).
    2. Madhuparna Kolay, 2018. "Stockholder Wealth Effects of Corporate Inversions: Is It just Tax or Does Governance Matter too?," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 83-97, November.

  5. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
    See citations under working paper version above.

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NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 5 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (2) 2007-02-24 2021-11-01
  2. NEP-ACC: Accounting and Auditing (1) 2007-02-24
  3. NEP-AGR: Agricultural Economics (1) 2010-05-15
  4. NEP-CFN: Corporate Finance (1) 2018-10-22
  5. NEP-COM: Industrial Competition (1) 2023-02-20
  6. NEP-ENE: Energy Economics (1) 2010-05-15
  7. NEP-ENV: Environmental Economics (1) 2010-05-15
  8. NEP-HEA: Health Economics (1) 2023-02-20
  9. NEP-IND: Industrial Organization (1) 2023-02-20
  10. NEP-PUB: Public Finance (1) 2021-11-01
  11. NEP-REG: Regulation (1) 2023-02-20

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