Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan

@inproceedings{Yang2012TaxIA,
  title={Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan},
  author={Chih-Hai Yang and Chia-Hui Huang and Tony Chieh-Tse Hou},
  year={2012}
}
This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. Specifically, we assess the potential R&D-enhancing effect on recipients of R&D tax credits compared with their non-recipient counterparts. Moreover, the potential difference in the R&D-enhancing effect between high-tech and non-high-tech firms is also examined. Utilizing a firm-level panel dataset during 2001 and 2005, empirical results obtained by propensity score matching show that… CONTINUE READING
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