Matches in SemOpenAlex for { <https://semopenalex.org/work/W1635585984> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W1635585984 abstract "The U.S. R&D credit has always been incremental in nature, providing a credit for qualified R&D expenses exceeding some base amount. Originally, the base amount was the average of the previous three years’ R&D expenses (i.e., a moving average). After heavy criticism that the credit’s incentive effects were largely offset in the following three years, Congress substituted the moving average base with a fixed-base as part of the Omnibus Budget Reconciliation Act of 1989. This study examines the effect of this structural change on the number of firms that are eligible for the credit and the type of firms that are eligible for the credit. In addition, we examine the incentive effect of the R&D tax credit for firms that qualified for the credit, and whether the incentive effect changed after the implementation of OBRA89. Using data from 1981-1994, we find overall firm eligibility declined after OBRA89, but increased for firms belonging to high-tech industries, relative to firms belonging to other industries. Dynamic panel regressions that control for various non-tax factors indicate that median R&D spending intensity of high-tech (other) firms increased approximately 15.9 (9.4) percent from 1986-1989 to 1990-1994. For qualified firms, our estimates imply approximately $2.08 of additional R&D spending per revenue dollar forgone." @default.
- W1635585984 created "2016-06-24" @default.
- W1635585984 creator A5021455476 @default.
- W1635585984 creator A5044684431 @default.
- W1635585984 creator A5050377496 @default.
- W1635585984 date "2004-01-01" @default.
- W1635585984 modified "2023-09-23" @default.
- W1635585984 title "R&D Spending Fools? An Analysis of the R&D Credit's Incentive Effects After the Omnibus Budget Reconciliation Act of 1989" @default.
- W1635585984 cites W134498615 @default.
- W1635585984 cites W1528636313 @default.
- W1635585984 cites W153670247 @default.
- W1635585984 cites W1974842785 @default.
- W1635585984 cites W1976899508 @default.
- W1635585984 cites W1998651887 @default.
- W1635585984 cites W2006305253 @default.
- W1635585984 cites W2025610165 @default.
- W1635585984 cites W2035554302 @default.
- W1635585984 cites W2041585309 @default.
- W1635585984 cites W2048344796 @default.
- W1635585984 cites W2062241194 @default.
- W1635585984 cites W2067402622 @default.
- W1635585984 cites W2067409746 @default.
- W1635585984 cites W2078080194 @default.
- W1635585984 cites W2096874528 @default.
- W1635585984 cites W2107565995 @default.
- W1635585984 cites W2108174820 @default.
- W1635585984 cites W2112352537 @default.
- W1635585984 cites W2134010778 @default.
- W1635585984 cites W2156576580 @default.
- W1635585984 cites W2262483072 @default.
- W1635585984 cites W2332064870 @default.
- W1635585984 cites W2988039629 @default.
- W1635585984 cites W3121276525 @default.
- W1635585984 cites W3121403162 @default.
- W1635585984 cites W3121707495 @default.
- W1635585984 cites W3123502147 @default.
- W1635585984 cites W3124114405 @default.
- W1635585984 cites W3124187205 @default.
- W1635585984 cites W3125366981 @default.
- W1635585984 cites W3125781839 @default.
- W1635585984 cites W4241209306 @default.
- W1635585984 cites W4302559313 @default.
- W1635585984 cites W2132687338 @default.
- W1635585984 doi "https://doi.org/10.2139/ssrn.535742" @default.
- W1635585984 hasPublicationYear "2004" @default.
- W1635585984 type Work @default.
- W1635585984 sameAs 1635585984 @default.
- W1635585984 citedByCount "2" @default.
- W1635585984 countsByYear W16355859842013 @default.
- W1635585984 crossrefType "journal-article" @default.
- W1635585984 hasAuthorship W1635585984A5021455476 @default.
- W1635585984 hasAuthorship W1635585984A5044684431 @default.
- W1635585984 hasAuthorship W1635585984A5050377496 @default.
- W1635585984 hasConcept C100001284 @default.
- W1635585984 hasConcept C121955636 @default.
- W1635585984 hasConcept C144133560 @default.
- W1635585984 hasConcept C162118730 @default.
- W1635585984 hasConcept C162324750 @default.
- W1635585984 hasConcept C175444787 @default.
- W1635585984 hasConcept C29122968 @default.
- W1635585984 hasConceptScore W1635585984C100001284 @default.
- W1635585984 hasConceptScore W1635585984C121955636 @default.
- W1635585984 hasConceptScore W1635585984C144133560 @default.
- W1635585984 hasConceptScore W1635585984C162118730 @default.
- W1635585984 hasConceptScore W1635585984C162324750 @default.
- W1635585984 hasConceptScore W1635585984C175444787 @default.
- W1635585984 hasConceptScore W1635585984C29122968 @default.
- W1635585984 hasLocation W16355859841 @default.
- W1635585984 hasOpenAccess W1635585984 @default.
- W1635585984 hasPrimaryLocation W16355859841 @default.
- W1635585984 hasRelatedWork W1523103801 @default.
- W1635585984 hasRelatedWork W164362287 @default.
- W1635585984 hasRelatedWork W2033951555 @default.
- W1635585984 hasRelatedWork W2348075735 @default.
- W1635585984 hasRelatedWork W2367845749 @default.
- W1635585984 hasRelatedWork W3037100507 @default.
- W1635585984 hasRelatedWork W3135270396 @default.
- W1635585984 hasRelatedWork W3185280790 @default.
- W1635585984 hasRelatedWork W565320115 @default.
- W1635585984 hasRelatedWork W786041678 @default.
- W1635585984 isParatext "false" @default.
- W1635585984 isRetracted "false" @default.
- W1635585984 magId "1635585984" @default.
- W1635585984 workType "article" @default.