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題名:研發投資抵減與資金使用者成本對企業研發投資之實證分析
書刊名:財稅研究
作者:何怡澄 引用關係郭振雄 引用關係羅光達 引用關係陳國樑 引用關係
出版日期:2015
卷期:44:5
頁次:頁62-101
主題關鍵詞:研究發展支出租稅減免產業創新條例
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:2
期刊論文
1.Goolsbee, Austan(1998)。Does Government R&D policy mainly benefit scientists and engineers?。American Economic Review,88(2),298-302。  new window
2.Hall, Bronwyn H.(2002)。The Financing of Research and Development。Oxford Review of Economic Policy,18(1),35-51。  new window
3.Coe, David T.、Helpman, Elhanan(1995)。International R&D spillovers。European Economic Review,39(5),859-887。  new window
4.Hall, Bronwyn H.、Van Reenen, John(2000)。How effective are fiscal incentives for R&D? a review of the evidence。Research Policy,29(4/5),449-469。  new window
5.Jones, Charles I.、Williams, John C.(1998)。Measuring the Social Return to R&D。Quarterly Journal of Economics,113(4),1119-1135。  new window
6.Bloom, N.、Griffith, R.、Van Reenen, J.(2002)。Do R&D tax credits work? Evidence from a panel of countries 1979-1997。Journal of Public Economic,85(1),1-31。  new window
7.Billings, A. B.、Fried, Y.(1999)。The effects of taxes and organizational variables on research and development intensity。R&D Management,29(3),289-301。  new window
8.Jorgenson, D. W.(1963)。Capital theory and investment behavior。The American Economic Review,53(2),247-259。  new window
9.McKenzie, Kenneth J.(2008)。Measuring tax incentives for R&D。International Tax and Public Finance,15,563-581。  new window
10.Thomson, R.(2010)。Tax policy and R&D investment by Australian firms。Economic Record,86(273),260-280。  new window
11.Yang, C.、Huang, C.、Hou, T.(2012)。Tax incentive and R&D; firm-level evidence from Taiwan。Research Policy,41,1578-1588。  new window
12.Grossman, Gene M.、Helpman, Elhanan(1991)。Trade, knowledge spillovers, and growth。European Economic Review,35(2/3),517-526。  new window
13.Teece, David J.(1986)。Profiting from technological innovation: Implications for integration, collaboration, licensing and public policy。Research Policy,15(6),285-305。  new window
14.Blundell, Richard W.、Bond, Stephen R.(1998)。Initial Conditions and Moment Restrictions in Dynamic Panel Data Models。Journal of Econometrics,87(1),115-143。  new window
15.Hall, Robert E.、Jorgenson, Dale W.(1967)。Tax Policy and Investment Behavior。The American Economic Review,57(3),391-414。  new window
會議論文
1.Bozio, A.、Irac, D.、Py, L.(2013)。The impact of research tax credit on R&D and innovation; evidence from the 2008 French reform。4th European Conference on Corporate R&D and Innovation CONCORDi,(會議日期: 2013/09/26-27)。Sevukke。  new window
研究報告
1.Greedy, John、Gemmell, Norman(20150504)。Taxation and the User Cost of Capital: An Introduction。  new window
2.(2010)。An Evaluation of Research and Development Tax Credits。  new window
3.Hall, Bronwyn H.、Mairesse, Jacques、Mohnen, Pierre(2010)。Measuring the Returns to R&D。CIRANO。  new window
4.Castellacci, R.、Lie, C.(2013)。Do the effects of R&D tax credits vary across industries? A meta-regression analysis。  new window
5.Doran, J.、Jordan, D.、O'Leary, E.(2012)。Effects of R&D spending on Innovation by Irish and Foreign-owned Businesses。University College Cork。  new window
6.Fabling, R.、Gemmell, N.、Kneller, R.、Sanderson, L.(2014)。Estimating firm-level effective tax rates and the user cost of capital in New Zealand。  new window
7.Griffiths, W.、Webster, E.(1989)。The determinants of research and development and intellectual property usage among Australian companies, 1989 to 2002。Melbourne:Intellectual Property Research Institute of Australia。  new window
8.Hall, Brownyn H.(2009)。Measuring the returns to R&D。  new window
9.HMRC(2010)。An evaluation of research and development tax credits。  new window
10.Xokshin, B.、Mohnen, P.(2007)。Measuring the Effectiveness of R&D tax credits in the Netherlands。  new window
11.Mercer-Blackman, V.(2008)。The impact research and development tax incentives on Colombians manufacturing sector; what difference do they make?。  new window
12.Mohnen, P.、Lokshin, B.(2009)。What does it take for an R&D tax incentive policy to be effective?。  new window
13.Moretti, E.、Wilson, D.(2013)。State incentives for innovation, star scientists and jobs: evidence from biotech。  new window
14.Mulkay, B.、Mairesse, J.(2013)。The R&D tax credit in France; assessment and ex ante evaluation of 2008 reform。  new window
15.Bosworth, D.、Rogers, M.(1998)。Research and Development, Intangible Assets and the Performance of Large Australian Companies。Melbourne:University of Melbourne。  new window
圖書
1.Cochrane, J. H.(2005)。Asset Pricing。Princeton, New Jersey:Princeton University Press。  new window
2.Barlow, T.(2006)。The Australian Miracle: An Innovative Nation Revisited。Sydney:Pan Macmillan。  new window
3.DITR(2007)。High Variation in R&D Expenditure by Australian firms。Canberra:Department of Industry Tourism and Resources。  new window
4.Griffith, R.(2000)。How important is business R&D for economic growth and should the government subsidise it?。University College London。  new window
5.Jorgenson, Dale W.、Yun, Kun-Young(1991)。Tax Reform and the Cost of Capital。Oxford:Clarendon Press。  new window
6.OECD(2010)。R&D tax incentives: rationale, design, evaluation。OECD Innovation Policy Platform。  new window
7.OECD(2012)。The International Experience with R&D Tax Incentives。OECD Innovation Policy Platform。  new window
 
 
 
 
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