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The Effects of R&D Sales Tax Exemptions on Firm Investment and Innovation

https://doi.org/10.2139/ssrn.5388915
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Outgoing claims: the papers this work cites, builds on, or argues with.

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The effects of state R&D tax credits in stimulating private R&D expenditure: A cross‐state empirical analysis
inferredcites →https://doi.org/10.1007/s10797-014-9315-2openalex-snapshot
Corporate taxation and the quality of research and development
inferredcites →https://doi.org/10.1007/s11142-017-9428-9openalex-snapshot
R&D investments, capital expenditures, and earnings thresholds
inferredcites →https://doi.org/10.1007/s11142-019-09528-6openalex-snapshot
The changing implications of research and development expenditures for future profitability
inferredcites →https://doi.org/10.1016/j.jacceco.2015.03.004openalex-snapshot
Missing R&D
inferredcites →https://doi.org/10.1016/j.jacceco.2018.04.002openalex-snapshot
The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101382openalex-snapshot
The Effect of Tax Avoidance Crackdown on Corporate Innovation
inferredcites →https://doi.org/10.1016/j.jacceco.2024.101720openalex-snapshot
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation
inferredcites →https://doi.org/10.1016/j.jfineco.2013.01.004openalex-snapshot
Exploring the role Delaware plays as a domestic tax haven
inferredcites →https://doi.org/10.1016/j.jfineco.2017.01.004openalex-snapshot
Do corporate taxes hinder innovation?
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1016/j.jpubeco.2016.05.003openalex-snapshot
Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade
inferredcites →https://doi.org/10.1016/s0047-2727(01)00086-xopenalex-snapshot
Do R&D tax credits work? Evidence from a panel of countries 1979–1997
inferredcites →https://doi.org/10.1016/s0048-7333(99)00085-2openalex-snapshot
How effective are fiscal incentives for R&D? A review of the evidence
inferredcites →https://doi.org/10.1016/s1573-4412(07)06065-5openalex-snapshot
Chapter 65 Microeconometric Models of Investment and Employment
inferredcites →https://doi.org/10.1017/s0022109019000152openalex-snapshot
Can Corporate Income Tax Cuts Stimulate Innovation?
inferredcites →https://doi.org/10.1017/s0022109023000650openalex-snapshot
Uncovering Financial Constraints
inferredcites →https://doi.org/10.1080/09638180.2021.1934055openalex-snapshot
Real Effects of Corporate Taxation: A Review
inferredcites →https://doi.org/10.1086/ntj41788948openalex-snapshot
SALES TAXES, INVESTMENT, AND THE TAX REFORM ACT OF 1986
inferredcites →https://doi.org/10.1086/ntj41789377openalex-snapshot
Consumers' Share and Producers' Share of the General Sales Tax
inferredcites →https://doi.org/10.1093/qje/qjab022openalex-snapshot
Taxation and Innovation in the Twentieth Century
inferredcites →https://doi.org/10.1093/qje/qjw040openalex-snapshot
Technological Innovation, Resource Allocation, and Growth*
inferredcites →https://doi.org/10.1093/rcfs/cfab021openalex-snapshot
Disregarding the Shoulders of Giants: Inferences from Innovation Research
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1093/rfs/hhy132openalex-snapshot
Consumption Taxes and Corporate Investment
inferredcites →https://doi.org/10.1111/1468-2362.00006openalex-snapshot
Are Investment Incentives Blunted by Changes in Prices of Capital Goods?
inferredcites →https://doi.org/10.1111/1911-3846.12780openalex-snapshot
Accounting for R&D: Evidence and Implications*
inferredcites →https://doi.org/10.1111/ajfs.12208openalex-snapshot
Finance and Corporate Innovation: A Survey
inferredcites →https://doi.org/10.1111/jofi.12691openalex-snapshot
Can Innovation Help U.S. Manufacturing Firms Escape Import Competition from China?
inferredcites →https://doi.org/10.1162/003355398555540openalex-snapshot
Investment Tax Incentives, Prices, and the Supply of Capital Goods
inferredcites →https://doi.org/10.1162/rest.91.2.431openalex-snapshot
Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits
inferredcites →https://doi.org/10.1177/0148558x0902400104openalex-snapshot
Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations
inferredcites →https://doi.org/10.1177/1091142113505192openalex-snapshot
The Influence of State Sales and Use Taxes on Manufacturers’ Capital Expenditures and Employment
inferredcites →https://doi.org/10.1257/aer.98.3.737openalex-snapshot
Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation
inferredcites →https://doi.org/10.1287/mnsc.2022.4469openalex-snapshot
Proximity and the Management of Innovation
inferredcites →https://doi.org/10.1287/orsc.2.1.71openalex-snapshot
Exploration and Exploitation in Organizational Learning
inferredcites →https://doi.org/10.1353/eca.2005.0004openalex-snapshot
Investment, Overhang, and Tax Policy
inferredcites →https://doi.org/10.1506/cf2e-huvc-gafy-5h56openalex-snapshot
A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*
inferredcites →https://doi.org/10.17016/feds.2011.20openalex-snapshot
Investment, Accounting, and the Salience of the Corporate Income Tax
inferredcites →https://doi.org/10.17310/ntj.2011.2.03openalex-snapshot
STRUCTURAL CHANGE IN THE RESEARCH AND EXPERIMENTATION TAX CREDIT: SUCCESS OR FAILURE?
inferredcites →https://doi.org/10.17310/ntj.2015.4.07openalex-snapshot
CROSS-COUNTRY EVIDENCE ON THE PRELIMINARY EFFECTS OF PATENT BOX REGIMES ON PATENT ACTIVITY AND OWNERSHIP
inferredcites →https://doi.org/10.17310/ntj.2017.2.02openalex-snapshot
THE LABOR INCIDENCE OF CAPITAL TAXATION: NEW EVIDENCE FROM THE RETAIL SALES TAXATION OF MANUFACTURING MACHINERY AND EQUIPMENT
inferredcites →https://doi.org/10.2139/ssrn.2193068openalex-snapshot
Technological Innovation, Resource Allocation and Growth
inferredcites →https://doi.org/10.2139/ssrn.2542495openalex-snapshot
Can Innovation Help U.S. Manufacturing Firms Escape Import Competition from China?
inferredcites →https://doi.org/10.2139/ssrn.3794018openalex-snapshot
How Much Should We Trust Staggered Difference-In-Differences Estimates?
inferredcites →https://doi.org/10.2139/ssrn.661481openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.2307/1593773openalex-snapshot
Measuring Spillovers from Industrial R&D: On the Importance of Geographic and Technological Proximity
inferredcites →https://doi.org/10.2307/2491268openalex-snapshot
Explicit and Implicit Tax Effects of the R & D Tax Credit
inferredcites →https://doi.org/10.2308/accr.2010.85.2.637openalex-snapshot
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
inferredcites →https://doi.org/10.2308/jata-2021-013openalex-snapshot
The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
inferredcites →https://doi.org/10.2308/tar-2019-0338openalex-snapshot
The Effect of Innovation Box Regimes on Investment and Employment Activity
inferredcites →https://doi.org/10.2308/tar-2022-0639openalex-snapshot
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation
inferredcites →https://doi.org/10.3386/w12514openalex-snapshot
Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation
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