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激励
经济
责任
首都(建筑)
货币经济学
工资
劳动经济学
业务
财务
公共经济学
微观经济学
历史
考古
作者
Ajay Agrawal,Carlos Rosell,Timothy Simcoe
出处
期刊:American Economic Journal: Economic Policy
[American Economic Association]
日期:2020-05-01
卷期号:12 (2): 1-21
被引量:27
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 17 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. (JEL D22, G32, H25, L25, O32, O38)
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