| 000 | 01359nab a2200253 c 4500 | ||
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| 999 |
_c142483 _d142483 |
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| 003 | ES-MaIEF | ||
| 005 | 20200902173950.0 | ||
| 007 | ta | ||
| 008 | 200902s2020 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | 0 | _aeng | |
| 100 | 1 |
_968214 _aAgrawal, Ajay |
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| 245 | 0 | 0 |
_aTax credits and small firm R&D spendig _c Ajay Agrawal, Carlos Rosell, Timothy Simcoe |
| 260 | _c2020 | ||
| 504 | _aBibliografía | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aCANADA _933508 |
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| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_945098 _aINVESTIGACION |
|
| 700 | 1 |
_968215 _aRosell, Carlos |
|
| 700 | 1 |
_968216 _aSimcoe, Timothy |
|
| 773 | 0 |
_9162891 _oOP 2135/2020/2 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x1945-7731 _gvolume 12, number 2, may 2020, p. 1-21 |
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| 942 | _cART | ||