scholarly journals The Impact of Private Research and Development Expenditures and Tax Incentives on Sustainable Corporate Growth in Selected OECD Countries

2018 ◽  
Vol 10 (7) ◽  
pp. 2304 ◽  
Author(s):  
Dejan Ravšelj ◽  
Aleksander Aristovnik
Keyword(s):  
Research And Development ◽  
Tax Incentives ◽  
Oecd Countries ◽  
Corporate Growth ◽  
Private Research ◽  
The Impact

scholarly journals Reshaping R&D Tax Incentive Policy in Terms of International Tax Competition

2021 ◽  
Vol 23 (4) ◽  
pp. 43-57
Author(s):  
Katsiaryna Marmilava
Keyword(s):  
Research And Development ◽  
Tax Competition ◽  
Tax Incentives ◽  
Tax Incentive ◽  
Incentive Policy ◽  
International Tax Competition ◽  
Private Research ◽  
International Tax ◽  
Decision Making Model ◽  
The Impact

Policies to stimulate research and development are significant in the government’s agenda and affect  businesses growing internationally. The article highlights  the role of tax incentives in the policy mix to promote  private research and development (R&D). It discusses  evolution and recent trends in R&D tax incentive schemes  in European countries. The impact of international tax  competition on their adoption and generosity is  investigated. Moreover, a decision-making model on  implementation and generosity of R&D tax incentives is  introduced.  

scholarly journals The Impact of Technological Innovation, Research and Development, and Energy Intensity on Carbon Emissions: An Experience from BRICS and OECD Countries

2022 ◽  
Vol 11 (1) ◽  
pp. 1-17
Author(s):  
Xu Xiaoyang ◽  
Maurice Balibae Kanaado ◽  
Motswedi Epadile
Keyword(s):  
Research And Development ◽  
Co2 Emissions ◽  
Technological Innovation ◽  
Carbon Dioxide Emissions ◽  
Energy Intensity ◽  
Generalized Method Of Moments ◽  
Oecd Countries ◽  
Innovation Research ◽  
Brics Countries ◽  
The Impact

The impact of technological innovation, research and development, and energy intensity on carbon dioxide emissions is examined in this study. A panel data econometric analysis of relevant variables extracted from the OECD and World Development Indicators databases for 36 OECD and 5 BRICS countries from 2005 to 2018 reveals that the Kao panel cointegration test revealed all countries, BRICS countries, and OECD countries exhibited cointegrated relationships regarding the selected variables. At this point, the correlation matrix shows that none of the independent variables has a strong correlation coefficient with the dependent variable. We also used two regression methods to evaluate the long-run association between the study's variables; the two-stage least square (2SLS) and panel generalized method of moments (GMM) both provide similar results, indicating that they are robust. According to the findings, technological innovation and R&D have a positive association with CO2 emissions, but energy intensity has a negative relationship with CO2 emissions.

scholarly journals The Impact of Tax Incentives on Research and Development

2017 ◽  
Vol 65 (2) ◽  
pp. 737-743 ◽  
Author(s):  
Petr Svoboda
Keyword(s):  
Research And Development ◽  
Tax Incentives ◽  
Interesting Case ◽  
Government Support ◽  
Effective Form ◽  
Development Support ◽  
Support Of Research ◽  
Direct Government ◽  
The Impact ◽  
Funding Research

The goal of this article is to analyze the impact of tax incentives on research and development and compare its effectiveness to direct government support of research and development. The analysis is based on regression analysis, which compares effect of tax incentives for research and development and direct government support (as percentage of GDP) in 28 countries of OECD in 2013 on innovative effectiveness of these countries measured by number of registered triadic patent families per billion GDP in the same year. Results suggest that tax incentives are more effective form of research and development support than direct government funding. Research also revealed interesting case of Switzerland’s research and development performance backed by almost none government support, which should be subject to future study.

scholarly journals Financial system specialization and private research and development expenditure: research for OECD countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Edgard Alberto Méndez-Morales ◽  
Carlos Andres Yanes-Guerra
Keyword(s):  
Research And Development ◽  
Financial Markets ◽  
Financial System ◽  
Oecd Countries ◽  
Innovation Activity ◽  
Financial Systems ◽  
Systems Of Innovation ◽  
Content Type ◽  
Two Systems ◽  
Private Research

Purpose The purpose of this paper is to analyse the role that different financial sources and financial specialization have on private research and development (R&D) activity in OECD countries. Design/methodology/approach The authors developed several panel regressions choosing as a final model a two-way random effects regression to understand which funding sources are related to the R&D expenditure, and how financial specialization has links to the private portion of R&D aggregated expenditure. The authors include data from the years 2000 to 2016 for OECD countries. Findings The results reinforce the critical role that stock markets have in enhancing private R&D and that bond markets have an inverse relationship with private R&D national expenditures. The authors do not find evidence of a link between bank sources and private R&D. Specialized financial systems (banking or market) support innovation in a better way than a mixed arrangement of those two systems. Practical implications The findings of this study have considerable policy implications. Policymakers need to be aware of these results, given that some variables related to financial markets, seems to boost the inputs for R&D. In the long term, this could be a signal that national and regional systems of innovation need a broad view of the factors hampering scientific activity, and also a signal that there are other ways to impact the results of the complex innovation activity through the development of stronger financial systems backing up national systems of innovation. Originality/value The authors found that the long discussion about the financial system that a country has to choose to enhance growth with R&D&I may have been misleading the public policy. The findings show that rather than a bank or a stock market financial system, economies looking to boost R&D&I, must specialize in one of the two systems, deepen these and generate the appropriate policies to promote science, technology and innovation using those financial markets.

Advancing dairy farming profitability through research

2001 ◽  
pp. 17-22
Author(s):  
J.R. Caradus ◽  
D.A. Clark
Keyword(s):  
Research And Development ◽  
Dairy Cow ◽  
Low Cost ◽  
Pasture Management ◽  
Nitrogen Fertiliser ◽  
Grass Endophyte ◽  
Forage Species ◽  
Development Outcomes ◽  
Dairy Cow Nutrition ◽  
The Impact

The New Zealand dairy industry recognises that to remain competitive it must continue to invest in research and development. Outcomes from research have ensured year-round provision of low-cost feed from pasture while improving productivity. Some of these advances, discussed in this paper, include the use of white clover in pasture, understanding the impacts of grass endophyte, improved dairy cow nutrition, the use of alternative forage species and nitrogen fertiliser to improve productivity, demonstration of the impact of days-in-milk on profitability, and the use of feed budgeting and appropriate pasture management. Keywords: dairy, profitability, research and development

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

Report of the Ad Hoc Subgroup on the Impact of Competition in Contracting on Research and Development

1988 ◽  
Author(s):  
Laurence Storch ◽  
Donald Fraser ◽  
Robert Lunn ◽  
Barbara Glacel ◽  
Naomi J. McAfee
Keyword(s):  
Research And Development ◽  
Ad Hoc ◽  
The Impact
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