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This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011390417
This paper analyses the impact of corporate taxation on a firm's debt policy. We contribute to the existing literature in two ways: 1. we incorporate firm heterogeneity with respect to firm size and legal form, 2. we explicitly model persistence in the debt-to-asset ratio. Econometrically this...
Persistent link: https://www.econbiz.de/10011435363
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer....
Persistent link: https://www.econbiz.de/10010298706
Persistent link: https://www.econbiz.de/10011696104
Persistent link: https://www.econbiz.de/10013370166
Recent contributions to the literature of national innovation systems (NIS) reflect growing research interests in cross …-country comparisons, in particular so in performance comparisons across national innovation systems. Although such comparisons differ … to discuss the usefulness of benchmarking studies carried out within the framework of national innovation systems (NIS …
Persistent link: https://www.econbiz.de/10010262997
In this paper, we give an overview on recent developments in the research on national innovation systems (NIS … innovation systems, heterogeneity in the structure of the systems is only marginally taken into account, an aspect that may … ties up with early studies of national innovation systems. …
Persistent link: https://www.econbiz.de/10010263011
an active innovation promoter. As such, it has actively implemented innovation policies that focus especially on creating … new funding opportunities and establishing several R&D centres to facilitate information flow and innovation cooperation … electronics SMEs, whether these policies have positively affected innovation intensity in HK. The survey findings indicate that …
Persistent link: https://www.econbiz.de/10010263517
We experimentally investigate competition in innovation in a patent race scenario. Pairs of subjects compete as seller … firms on a duopoly market, engaging in risky search investments. Successful innovation is rewarded through temporary …
Persistent link: https://www.econbiz.de/10010263789
competition arising from trade reforms lead to increases in innovation? This paper attempts to examine the link between trade … liberalization and innovation using firm panel data on the Philippine manufacturing industry. With the framework of Impulliti and … Licandro (2009, 2010) as guide, a two-stage approach is tested where trade and innovation are linked via competition. A …
Persistent link: https://www.econbiz.de/10011421238