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Firm-level effects of the Portuguese R&D tax credit: a microeconomic and sectoral analysis
Orientador(es)
Resumo(s)
This Doctoral thesis investigates the impact of innovation policies, focusing on the Oslo
Manual's role in shaping innovation research and the effects of R&D tax credits on firm
behaviour and employment dynamics. Addressing gaps in the literature, it explores the Oslo
Manual's academic influence, the allocation of highly qualified personnel in response to
R&D tax credits, and the broader employment effects of these incentives.
The first study (Chapter 3), "Accounting for the Oslo Manual: reflecting on the past and
setting the stage for future research", applies bibliometric and textmetric analyses to over
1,300 research articles, assessing the Oslo Manual's adoption and relevance over three
decades. The findings highlight its increasing importance, particularly after 2008, and its
integration with fields such as entrepreneurship, performance, and knowledge management.
The second study (Chapter 4), "Does R&D tax credit impact firm behaviour? Micro evidence
for Portugal", investigates how R&D tax credits influence the allocation of PhD holders
across firms with different R&D intensities. Using firm-level data (1995–2017) from
Portugal, the study finds that tax credits significantly affect the distribution of PhD holders
in medium-high and high R&D intensity firms after three years. This research shifts the focus
from R&D expenditure to human capital effects.
The third study (Chapter 5), "Do R&D tax credits really boost hiring? Insights into
employment dynamics", employs a difference-in-differences approach with a staggered
design to assess employment effects in Portugal (2014–2022). Results indicate a substantial
increase in R&D staff, with sector-specific variations, such as an 18.4% rise in information
and communication and 12.3% in manufacturing.
This thesis advances knowledge by bridging theoretical and empirical perspectives on
science and technology policies. It provides insights into the Oslo Manual's influence, the
human capital effects of R&D tax credits, and sectoral employment dynamics, offering
evidence-based recommendations for policymakers and future research.
Descrição
A thesis submitted in partial fulfillment of the requirements for the degree of Doctor in Information Management
Palavras-chave
R&D tax credits Innovation Policy Employment Firms Oslo Manual SDG 8 - Decent work and economic growth SDG 9 - Industry, innovation and infrastructure SDG 17 - Partnerships for the goals