providing citation data for Economics since 2001
Step 1 of 3. This form allows you to add a new citation to our database.
Our data says that the document:
Anna, Kerkhof ; Christian, Pfaffl ; Oliver, Falck. (2023) Taxation and Innovation: How R&D Tax Credit Schemes Foster Innovation in the Private Sector.
In: EconPol Forum. RePEc:ces:epofor:v:24:y:2023:i:04:p:61-66.
Full description at Econpapers
cites:
Mukherjee et al. (2017) use firm-level data to study the effect of a gradual change in corporate taxation between 1990 and 2006 in the US Their results are consistent with those of Akcigit et al. (2018). In particular, they show that higher corporate taxes negatively affect innovation inputs, outputs, and outcomes of private sector companies. Specifically, companies for which the corporate tax was increased reduce their R&D expenditures by about 4.3 percent, file about one fewer patent, record about 14.2 percent fewer patent citations in the two years following the tax increase, and register about 5.1 percent fewer new products in the year following the tax increase.
but, as far as we know, such cited document is not available on RePEc.
If you know this information is not correct, you may help us to improve our service giving us the handle of the cited document in the box below. In this way, we could add the citation to CitEc.
Note that if you are the author of a cited document which it is not available on RePEc, you can submit a copy to the Munich Personal RePEc Archive (MPRA). Upload a paper now.