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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/114856


    Title: The incentive effects of R&D tax credits: An empirical examination in an emerging economy
    Authors: 陳明進
    Chen, Ming-Chin
    Gupta, Sanjay
    Contributors: 會計學系
    Keywords: Research and development expenditure;R&D tax credits;Tax incentives;Emerging economy
    Date: 2017-04
    Issue Date: 2017-11-22 16:25:39 (UTC+8)
    Abstract: This paper investigates whether an increase in the R&D tax credit rate stimulates firms’ incremental R&D spending. We find that the increase in the credit rate has a positive effect on the R&D spending of high-tech firms with taxable status, but does not have the same positive effect on non-high tech firms. These results indicate that tax incentives alone may not be effective to increase R&D spending if firms do not have profitable innovation opportunities. Further, we find that when the tax incentive is structured as a credit based on incremental R&D spending over a moving-average base, firms opportunistically time their R&D spending patterns to obtain additional tax credits, resulting in greater variability in R&D spending and potentially the unintended loss of tax revenues. This study contributes to the ongoing global debate about the efficacy of tax policies toward R&D by providing firm-level evidence from a large cross-section of firms in an emerging economy.
    Relation: Journal of Contemporary Accounting & Economics, Volume 13, Issue 1, Pages 52-68
    Data Type: article
    DOI 連結: https://doi.org/10.1016/j.jcae.2017.01.001
    DOI: 10.1016/j.jcae.2017.01.001
    Appears in Collections:[國際經營與貿易學系 ] 期刊論文

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