English, Article, Journal or magazine article edition: Tax Policy and R&D Investment by Australian Firms Russell Thomson

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Bookmark: http://trove.nla.gov.au/version/122250
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax Policy and R&​D Investment by Australian Firms
Author
  • Russell Thomson
Physical Description
  • preprint
Notes
  • This paper examines the determinants of investment in R&​D by Australian firms, with a focus on the role of tax policy. The analysis considers an unbalanced panel of financial data of about 500 large Australian firms between 1990 and 2005. The principal result is that no evidence can be found that the user cost of R&​D is an important determinant of firm R&​D investment decisions. A corollary is that there is no evidence that tax incentives are an effective policy tool. Growth in sales is found to be the primary determinant of R&​D investment, which is interpreted as evidence of the central role of demand conditions.
  • R&​D investment, R&​D tax policy, innovation policy, Australian R&​D
  • RePEc:iae:iaewps:wp2009n10
Language
  • English
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