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題名：生技新藥產業發展條例對公司創新影響
書刊名：臺大管理論叢
作者：梁婉麗／劉泰承
作者(外文)：Liang, Woan-lih／Liu, Tai-cheng
出版日期：2021
卷期：31:2
頁次：頁129-188
主題關鍵詞：研發創新；課稅抵減；傾向分數配對法；差異中之差異法；生技新藥業發展條例；Innovation；R&D；Tax credits；Propensity score matching；Difference-indifference
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本研究探討生技新藥業發展條例(簡稱生技條例)對生技新藥業(簡稱生技業)研發 創新的影響。我們採用「傾向分數配對法」與「差異中之差異法」來處理樣本選擇誤 差與內生性問題。研究發現，在生技條例施行後，經生技條例核可的公司比未經核可 的公司有較多的研發創新。我們也發現在生技條例施行後，經條例核可的公司會比高 科技公司有較多的研發創新。再者，經生技條例核可的公司中，新藥公司與研發強度 低的公司會致力於較多的研發創新。與高科技公司比較時，生技條例核可的公司中， 研發強度較低的公司與小公司會有較多的研發創新。這些發現隱含條例對於研發較嚴 重投資不足的公司的激勵效果較強。我們的研究亦驗證政府對於生技業所提供的課稅 減免優惠對刺激該產業投資研發創新有正向的鼓勵作用。
This study investigates how the innovation activities of the biotech and new pharmaceuticals industry (biopharmaceutical industry) change after the exogenous shock of the enactment of the Act for the Development of Biotech and New Pharmaceuticals Industry (Biopharmaceutical Act). We adopt Propensity Score Matching (PSM) and Difference-in-difference (DID) approaches to deal with sample selection bias and endogeneity problems. We find that approved biopharmaceutical firms engage in more innovation investments after the passage of the Biopharmaceutical Act than unapproved firms. We also confirm the policy effectiveness of the Biopharmaceutical Act, finding that approved biopharmaceutical firms are more encouraged to engage in innovation activities than high-tech firms after the Biopharmaceutical Act. In addition, the stimulation effect on innovation exists only for pharmaceutical and low R&D intensity firms. In the subsample analysis of the inter-industry effects, the stimulation effect is driven primarily by low R&D intensity firms and small firms. These findings consolidate the effectiveness of the Biopharmaceutical Act for biopharmaceutical firms with more serious R&D underinvestment problems. Our investigation also shows the effectiveness of tax credits granted by the Biopharmaceutical Act for the R&D investment of biopharmaceutical firms in Taiwan.
期刊論文
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研究報告
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學位論文
1.陳怡君(2017)。全民健保藥價政策對台灣本土研發新藥上市策略的影響(碩士論文)。國立政治大學。  延伸查詢new window
2.許淑燕(2018)。生技產業政策對生技製藥公司發展之影響(碩士論文)。國立政治大學。  延伸查詢new window
3.陳欣喬(2013)。生技新藥產業發展條例對生藥產業有效稅率與研發支出影響之研究(碩士論文)。東吳大學。  延伸查詢new window
4.高曼蓉(2012)。生物技術產業政策分析：以臺灣公開發行之廠商為例(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Winston, C.(2006)。Government failure versus market failure: Microeconomics policy research and government performance。Washington, D.C.：AEI-Brookings Joint Center for Regulatory Studies。  new window
2.經濟部工業局(2018)。2018生技產業白皮書。經濟部工業局。  延伸查詢new window
3.Hægeland, T.、Møen, J.(2007)。The relationship between the Norwegian R&D tax credit scheme and other innovation policy instruments。Statistics Norway's Information Centre。  new window
4.中華民國創業投資商業同業公會(2008)。台灣創業投資年鑑。經濟部工業局。  延伸查詢new window
其他
1.Czarnitzki, D.，Hussinger, K.(2004)。The link between R&D subsidies, R&D spending and technological performance，Leibniz Center for European Economic Research。，http://dx.doi.org/10.2139/ssrn.575362。  new window
圖書論文
1.Arrow, K. J.(1962)。Economic Welfare and the Allocation of Resources for Invention。The Rate and Direction of Inventive Activity: Economic and Social Factors。Princeton：Princeton University Press。  new window
 
 
 
 
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