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R&D employment effects of financial slack generated by R&D tax exemption: The importance of firm-level contingencies
R&D Management ( IF 5.962 ) Pub Date : 2021-03-26 , DOI: 10.1111/radm.12472
Peter Teirlinck 1, 2 , André Spithoven 2, 3, 4 , Johan Bruneel 5, 6, 7
Affiliation  

This paper focuses on R&D employment effects due to financial slack generated by an R&D tax exemption scheme in Belgium. The tax exemption is granted without firm-level requirements, which facilitates testing firm-level contingencies on the influence of the generated financial slack. We find that R&D employment effects increase with the level of the R&D tax exemption related to financial slack resources and that this positive relation is more outspoken for older firms and for firms with an intermediate share of R&D tax exemptions in the overall mix of R&D policy support. No effects are found for firm size and its R&D intensity. These findings suggest targeting the R&D tax exemption support according to firm characteristics to obtain longer term R&D employment effects. The focus on R&D employment adds to the literature on the evaluation of R&D policies which is largely oriented toward R&D expenditure and innovation outputs.

中文翻译:

研发免税产生的财务松弛对研发就业的影响:公司层面意外事件的重要性

本文重点研究比利时研发免税计划产生的财务松弛对研发就业的影响。免税是在没有公司层面要求的情况下授予的,这有助于测试公司层面的突发事件对产生的财务松弛的影响。我们发现研发就业效应随着与财务松弛资源相关的研发免税水平而增加,并且这种正相关关系对于老企业和在研发政策支持的整体组合中具有中等研发免税份额的公司更加直言不讳. 没有发现对公司规模及其研发强度的影响。这些研究结果表明,根据企业特征,有针对性地提供研发免税支持,以获得更长期的研发就业效应。专注于研发
更新日期:2021-03-26
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