Publicação
Does R&D tax credit impact firm behaviour?
| dc.contributor.author | Paredes, Alexandre | |
| dc.contributor.author | Mendonça, Joana | |
| dc.contributor.author | Bação, Fernando | |
| dc.contributor.author | Damásio, Bruno | |
| dc.contributor.institution | Information Management Research Center (MagIC) - NOVA Information Management School | |
| dc.contributor.institution | NOVA Information Management School (NOVA IMS) | |
| dc.contributor.pbl | Oxford University Prress | |
| dc.date.accessioned | 2022-02-08T23:23:27Z | |
| dc.date.available | 2024-12-31T01:31:25Z | |
| dc.date.embargoedUntil | 2024-02-04 | |
| dc.date.issued | 2022-04-01 | |
| dc.description | Paredes, A., Mendonça, J., Bação, F., & Damásio, B. (2022). Does R&D tax credit impact firm behaviour? Micro evidence for Portugal. Research Evaluation, 31(2), 226–235. [rvac002]. https://doi.org/10.1093/reseval/rvac002 ---%ABS2% | |
| dc.description.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. | en |
| dc.description.version | authorsversion | |
| dc.description.version | published | |
| dc.format.extent | 10 | |
| dc.format.extent | 634025 | |
| dc.identifier.doi | 10.1093/reseval/rvac002 | |
| dc.identifier.issn | 1471-5449 | |
| dc.identifier.other | PURE: 36678539 | |
| dc.identifier.other | PURE UUID: af4cc1c6-f15d-49ea-96fe-4220bdb27d06 | |
| dc.identifier.other | Scopus: 85126090495 | |
| dc.identifier.other | WOS: 000788259300005 | |
| dc.identifier.other | ORCID: /0000-0002-0834-0275/work/153306421 | |
| dc.identifier.other | ORCID: /0000-0003-4267-7178/work/202363987 | |
| dc.identifier.uri | http://hdl.handle.net/10362/132548 | |
| dc.identifier.url | https://www.scopus.com/pages/publications/85126090495 | |
| dc.identifier.url | https://www.webofscience.com/wos/woscc/full-record/WOS:000788259300005 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.subject | Firms | |
| dc.subject | Ph.D. holders | |
| dc.subject | R&D | |
| dc.subject | Tax credit | |
| dc.subject | Education | |
| dc.subject | Library and Information Sciences | |
| dc.subject | SDG 4 - Quality Education | |
| dc.subject | SDG 8 - Decent Work and Economic Growth | |
| dc.title | Does R&D tax credit impact firm behaviour? | en |
| dc.title.subtitle | Micro evidence for Portugal | en |
| dc.type | journal article | |
| degois.publication.firstPage | ||
| degois.publication.issue | 2 | |
| degois.publication.lastPage | ||
| degois.publication.title | Research Evaluation | |
| degois.publication.volume | 31 | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess |
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