A study on R&D expenditure decisions in developing economies: Tax incentives and earnings

• Main Authors: Chan, Wilton A., Gan, Jenna Lynne N., Lucman, Mishari Rashid M., Portugal, Frenz Ralph Philip T.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Research and development tax credit; Tax incentives
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/9937
• Institution: De La Salle University

The significant economic externalities of private companies performing R&D justify the provision of special tax incentives, even in developing economies. We provide evidence on the impact of tax incentives and financial constraints on corporate R&D expenditure decisions. Exploiting cross-cou...