Do R&D tax deductions increase private R&D spending? A comparative assessment on the effects of R&D tax incentives to private R&D spending among publicly listed companies in selected ASEAN member nations

• Main Author: Mendoza, Christian P.
• Format: text
• Language: English
• Published: Animo Repository 2022
• Subjects: Tax incentives—Southeast Asia; Research and development tax credit—Southeast Asia; Accounting; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/etdm_acc/5; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1006&context=etdm_acc
• Institution: De La Salle University

Innovation demands businesses to keep changing and improving in order to be kept with the growing competition in each industry. To innovate means to spend and invest on something that will foster that innovation – this is through research and development (R&D). However, businesses alone cannot f...