{"title":"税收抵免如何影响企业的研发战略？","authors":"Pierre Courtioux, François Metivier, A. Rebérioux","doi":"10.1515/ael-2022-0098","DOIUrl":null,"url":null,"abstract":"Abstract This study extends the definition of firms’ R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ‘extended’ R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies’ R&D strategies.","PeriodicalId":503384,"journal":{"name":"Accounting, Economics, and Law: A Convivium","volume":"8 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"How Tax Credit Shapes Firm R&D Strategies?\",\"authors\":\"Pierre Courtioux, François Metivier, A. Rebérioux\",\"doi\":\"10.1515/ael-2022-0098\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract This study extends the definition of firms’ R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ‘extended’ R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies’ R&D strategies.\",\"PeriodicalId\":503384,\"journal\":{\"name\":\"Accounting, Economics, and Law: A Convivium\",\"volume\":\"8 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Economics, and Law: A Convivium\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1515/ael-2022-0098\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Economics, and Law: A Convivium","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1515/ael-2022-0098","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Abstract This study extends the definition of firms’ R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ‘extended’ R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies’ R&D strategies.
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