Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan
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References listed on IDEAS
- Özçelik, Emre & Taymaz, Erol, 2008. "R&D support programs in developing countries: The Turkish experience," Research Policy, Elsevier, vol. 37(2), pages 258-275, March.
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- Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014.
"Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003,"
Journal of the Japanese and International Economies,
Elsevier, vol. 31(C), pages 72-97.
- Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series 4451, CESifo Group Munich.
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KeywordsR&D; Tax; Propensity Score Matching;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2010-01-16 (All new papers)
- NEP-INO-2010-01-16 (Innovation)
- NEP-PUB-2010-01-16 (Public Finance)
- NEP-SBM-2010-01-16 (Small Business Management)
- NEP-TID-2010-01-16 (Technology & Industrial Dynamics)
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