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Expanding the R&E tax credit to drive innovation, competitiveness and prosperity

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  • Robert Atkinson

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  • Robert Atkinson, 2007. "Expanding the R&E tax credit to drive innovation, competitiveness and prosperity," The Journal of Technology Transfer, Springer, vol. 32(6), pages 617-628, December.
    • Handle: RePEc:kap:jtecht:v:32:y:2007:i:6:p:617-628
    DOI: 10.1007/s10961-007-9046-y
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    References listed on IDEAS

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    1. Daniel J. Wilson, 2009. "Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits," The Review of Economics and Statistics, MIT Press, vol. 91(2), pages 431-436, May.
    2. Czarnitzki, Dirk & Hanel, Petr & Rosa, Julio Miguel, 2011. "Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian firms," Research Policy, Elsevier, vol. 40(2), pages 217-229, March.
    3. Dagenais, M. & Mohnen, P. & Therrien, P., 1997. "Do Canadian Firms Respond to Fiscal Incentives To Research and Development?," G.R.E.Q.A.M. 97b05, Universite Aix-Marseille III.
    4. Bronwyn Hall, 1992. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc.
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    6. Bozeman, Barry & Link, Albert N., 1984. "Tax incentives for R&D: a critical evaluation," Research Policy, Elsevier, vol. 13(1), pages 21-31, February.
    7. Dominique Guellec & Bruno Van Pottelsberghe De La Potterie, 2003. "The impact of public R&D expenditure on business R&D," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 12(3), pages 225-243.
    8. Link, Albert N, 1981. "Basic Research and Productivity Increase in Manufacturing: Additional Evidence," American Economic Review, American Economic Association, vol. 71(5), pages 1111-1112, December.
    9. Martin Falk, 2004. "What Drives Business R&D Intensity Across OECD Countries?," WIFO Working Papers 236, WIFO.
    10. Gregory Tassey, 2007. "The Technology Imperative," Books, Edward Elgar Publishing, number 4229.
    11. Paff Lolita A, 2005. "State-Level R&D Tax Credits: A Firm-Level Analysis," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-27, September.
    12. Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April.
    13. Bronwyn H. Hall & John van Reenen, 1999. "How Effective are Fiscal Incentives for R&D? A New Review of the Evidence," NBER Working Papers 7098, National Bureau of Economic Research, Inc.
    14. Lee Branstetter & Mariko Sakakibara, 1998. "Japanese Research Consortia: A Microeconometric Analysis of Industrial Policy," Journal of Industrial Economics, Wiley Blackwell, vol. 46(2), pages 207-233, June.
    15. Bardhan, Ashok Deo & Jaffee, Dwight M, 2005. "Innovation, R&D and Offshoring," Fisher Center for Real Estate & Urban Economics, Research Reports qt24d9s78v, Fisher Center for Real Estate & Urban Economics, UC Berkeley.
    16. Jacek Warda, 2006. "Tax Treatment of Business Investments in Intellectual Assets: An International Comparison," OECD Science, Technology and Industry Working Papers 2006/4, OECD Publishing.
    17. Wolff, Guntram B. & Reinthaler, Volker, 2008. "The effectiveness of subsidies revisited: Accounting for wage and employment effects in business R&D," Research Policy, Elsevier, vol. 37(8), pages 1403-1412, September.
    18. repec:bla:jindec:v:46:y:1998:i:2:p:207-33 is not listed on IDEAS
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    Citations

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    Cited by:

    1. Albert N. Link & John T. Scott, 2013. "Employment growth from public support of innovation in small firms," Chapters, in: Public Support of Innovation in Entrepreneurial Firms, chapter 3, pages 41-64, Edward Elgar Publishing.
    2. Chen Zhao & Feng Feng, 2023. "Do parent organizations influence R&D decisions of academic spin‐offs?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(1), pages 43-57, January.
    3. Haibo Feng & Sheng Liu & Fei Xu, 2019. "China's VAT Reform and Its Effects on Enterprises' Tax Burden and Innovation," SciencePo Working papers Main hal-04066831, HAL.
    4. Yun Jeong Choi & Jinook Jeong, 2015. "Testing for the Ratchet Effect in the R&D Tax Credit," International Economic Journal, Taylor & Francis Journals, vol. 29(2), pages 327-342, June.
    5. Barry Bozeman & Albert N. Link, 2015. "Toward an assessment of impacts from US technology and innovation policies," Science and Public Policy, Oxford University Press, vol. 42(3), pages 369-376.
    6. Feng, Haibo & Liu, Sheng & Xu, Fei, 2022. "China’s VAT reform, and Its Effects on Enterprises’ Tax Burden and Innovation," Umeå Economic Studies 1008, Umeå University, Department of Economics, revised 24 Oct 2024.
    7. L. Goncharenko I. & N. Vishnevskaya G. & Л. Гончаренко И. & Н. Вишневская Г., 2019. "Налоговое стимулирование инновационного развития промышленного производства на основе анализа передового зарубежного опыта // Tax Incentives for Innovative Development of Industrial Production on the ," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 12(4), pages 121-131.
    8. José Guimón, 2009. "Government strategies to attract R&D-intensive FDI," The Journal of Technology Transfer, Springer, vol. 34(4), pages 364-379, August.
    9. Haibo Feng & Sheng Liu & Fei Xu, 2019. "China's VAT Reform and Its Effects on Enterprises' Tax Burden and Innovation," Working Papers hal-04066831, HAL.
    10. Robert Atkinson, 2009. "An innovation economics agenda for the Obama administration," The Journal of Technology Transfer, Springer, vol. 34(4), pages 440-447, August.
    11. Elschner, Christina & Ernst, Christof, 2008. "The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden," ZEW Discussion Papers 08-124, ZEW - Leibniz Centre for European Economic Research.
    12. Albert N. Link & John T. Scott, 2013. "Employment growth from the Small Business Innovation Research program," Chapters, in: Public Support of Innovation in Entrepreneurial Firms, chapter 4, pages 65-88, Edward Elgar Publishing.
    13. Tea Petrin & Dragana Radicic, 2023. "Instrument policy mix and firm size: is there complementarity between R&D subsidies and R&D tax credits?," The Journal of Technology Transfer, Springer, vol. 48(1), pages 181-215, February.
    14. José Guimón, 2007. "Government Strategies to Attract R&D-Intensive FDI," Policy Papers del Instituto Complutense de Estudios Internacionales 07-03, Universidad Complutense de Madrid, Instituto Complutense de Estudios Internacionales.
    15. Dingqi Xue & Yili Ding & Lu Yu & Xinghua Deng, 2023. "The Impact of Green Institutional Pressure from Local Governments on Corporate Innovation: An Empirical Evidence from Foreign-Invested Enterprises in China," Sustainability, MDPI, vol. 15(15), pages 1-18, July.
    16. Hall, Michael J. & Layson, Stephen K. & Link, Albert N., 2013. "The Division of Policy Research and Analysis at the National Science Foundation: Its Support of Research on the Returns to R&D," UNCG Economics Working Papers 13-6, University of North Carolina at Greensboro, Department of Economics.
    17. Bing Xu & Lili Li & Yan Liang & Mohib Ur Rahman, 2019. "Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises," Sustainability, MDPI, vol. 11(3), pages 1-20, January.

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    More about this item

    Keywords

    R&E tax credit; Tax policy; Innovation policy; R&D policy; R&D investment; Innovation; O31; O38; H25;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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