A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

By Ken Klassen, Jeffrey A. Pittman, Margaret P. Reed, Steve Fortin. 2004

113 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/42561b7284d9ecf479f33b02294509f0ba93b1f6

Citations in the corpus

• NO DEEP POCKETS: SOME STYLIZED EMPIRICAL RESULTS ON FIRMS' FINANCIAL CONSTRAINTS (2010, unknown): “of US and Canadian firms, Klassen et al. (2004) observe that tax incentives to foster R&D have a positive impact on R&D spending.”
• A review of tax research (2010, unknown): “…of research in accounting beginning at least with Berger (1993) examines the effectiveness of tax incentives for R&D spending, and evidence suggests that spending on R&D is sensitive to the tax rate and credit incentives (see also Klassen et al., 2004; Gupta et al., 2006; Chen and Gupta, 2009).”