Literaturnachweis - Detailanzeige
Autor/inn/en | Paredes, Alexandre; Mendonça, Joana; Bação, Fernando; Damásio, Bruno |
---|---|
Titel | Does R&D Tax Credit Impact Firm Behaviour? Micro Evidence for Portugal |
Quelle | In: Research Evaluation, 31 (2022) 2, S.226-235 (10 Seiten)Infoseite zur Zeitschrift
PDF als Volltext |
Zusatzinformation | ORCID (Paredes, Alexandre) |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 0958-2029 |
DOI | 10.1093/reseval/rvac002 |
Schlagwörter | Foreign Countries; Research and Development; Tax Credits; Incentives; Corporations; Portugal |
Abstract | In this study, we use panel data to analyse the impact of an R&D tax credit on R&D personnel, particularly the impact on Ph.D. holders allocation, comparing low R&D intensity firms with medium-high and high R&D intensity firms. The results show that, in medium-high and high R&D intensity firms, the R&D tax credit had a significant impact on allocating Ph.D. holders in firms after 3 years of participation in the tax incentive scheme. We use a database covering 7,710 firms that performed R&D at least once in Portugal over the 23-year period 1995 to 2017, provided by the official business R&D survey data and a database of firms that applied for tax credit incentives at least once in the same period. Based on the estimation of impulse-response functions by local projections, we assess the impact of introducing the tax incentive scheme for corporate R&D in firms from different R&D intensity sectors. (As Provided). |
Anmerkungen | Oxford University Press. Great Clarendon Street, Oxford, OX2 6DP, UK. Tel: +44-1865-353907; Fax: +44-1865-353485; e-mail: jnls.cust.serv@oxfordjournals.org; Web site: http://applij.oxfordjournals.org/ |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2022/4/11 |