论研发税收抵免的慷慨性与有效性

IF 1 4区经济学 Q4 BUSINESS

Engineering Economist Pub Date : 2018-05-31 DOI:10.1080/0013791X.2018.1465619

T. Boucher

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引用次数: 1

摘要

在本文中，我们研究了使用衡量研发税收补贴慷慨程度的国际标准，即b指数，作为补贴有效性的预测指标。我们发现了一个密切的关系，需要对b指数进行一些修改。我们展示了如何综合b指数和企业财富最大化行为的结构模型来评估有关修改研发税收抵免的政策建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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On the generosity and effectiveness of the research and development tax credit

Abstract In this article, we study the use of the international standard for measuring the generosity of research and development tax subsidies, the B-index, as a predictor of the effectiveness of a subsidy. We find a close relationship, with some modifications of the B-index required. We demonstrate how a synthesis of the B-index and a structural model of a firm's wealth-maximizing behavior can be used to evaluate policy proposals regarding modifications to the research and development tax credit.

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来源期刊

Engineering Economist ENGINEERING, INDUSTRIAL-OPERATIONS RESEARCH & MANAGEMENT SCIENCE

CiteScore

2.00

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： The Engineering Economist is a refereed journal published jointly by the Engineering Economy Division of the American Society of Engineering Education (ASEE) and the Institute of Industrial and Systems Engineers (IISE). The journal publishes articles, case studies, surveys, and book and software reviews that represent original research, current practice, and teaching involving problems of capital investment. The journal seeks submissions in a number of areas, including, but not limited to: capital investment analysis, financial risk management, cost estimation and accounting, cost of capital, design economics, economic decision analysis, engineering economy education, research and development, and the analysis of public policy when it is relevant to the economic investment decisions made by engineers and technology managers.