Tax credits and small firm R&D spendig Ajay Agrawal, Carlos Rosell, Timothy Simcoe
By: Agrawal, Ajay
.
Contributor(s): Rosell, Carlos | Simcoe, Timothy.
Material type: 
ArticlePublisher: 2020Subject(s): CANADA | POLITICA FISCAL | INVESTIGACION
In:
American Economic Journal : Economic Policy volume 12, number 2, may 2020, p. 1-21Summary: In 2004, Canada changed the eligibility rules for its Scientific Research and Experimental Development (SRED) tax credit, which provides tax incentives for R&D conducted by small private firms. Difference-in-difference estimates show a 17 percent increase in total R&D among eligible firms. The impact was larger for firms that took the tax credits as refunds because they had no current tax liability. Contract R&D expenditures were more elastic than the R&D wage bill. The response was also greater for firms that invested in R&D capital before the policy change.
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Bibliografía
In 2004, Canada changed the eligibility rules for its Scientific Research and Experimental Development (SRED) tax credit, which provides tax incentives for R&D conducted by small private firms. Difference-in-difference estimates show a 17 percent increase in total R&D among eligible firms. The impact was larger for firms that took the tax credits as refunds because they had no current tax liability. Contract R&D expenditures were more elastic than the R&D wage bill. The response was also greater for firms that invested in R&D capital before the policy change.
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