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R&D tax incentive scheme and in-house R&D expenditure: evidences from Indian firms

机译：研发税收激励计划和内部研发支出：印度公司的证据

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摘要

Purpose - The purpose of this paper is to examine the impact of research and development (R&D) tax credit scheme on participating firm's R&D expenditure in Indian manufacturing firms. Design/methodology/approach - Tobit model is used to estimate the impact of R&D tax credit scheme on R&D expenditure. Findings - The results suggest that there is a positive and significant effect of R&D tax incentive scheme on R&D. The introduction of the R&D tax credit scheme and the policy amendment are positively influencing R&D investment of the participating firms. However, industry-specific results suggest that these positive results are mainly driven by electronic and pharmaceutical industries. The study reveals that import of technology, import of raw materials, competition, profitability, age and leverage position of the firm also positively influence the R&D intensity of the firm. Research limitations/implications - The study is limited to the listed manufacturing firms in India. Practical implications - The study evaluates the innovation policy to help the policymakers in designing an effective policy. Originality/value - The paper provides evidence on the impact of R&D tax incentive scheme on firm innovation to explain the factors that contribute to the R&D expenditure of the participating firms. It also summarises the effectiveness of tax incentive scheme on different industry groups and firm size.
机译：目的 - 本文的目的是研究研究与开发（研发）税收抵免计划对印度制造公司参与公司的研发支出的影响。设计/方法/方法 - Tobit模型用于估算R＆D税收抵免计划对研发支出的影响。调查结果 - 结果表明，研发税收激励计划对研发有积极而显着影响。介绍研发税收抵免计划和政策修正案正在积极影响参与公司的研发投资。但是，特定行业的结果表明，这些积极结果主要由电子和制药行业推动。该研究表明，进口技术，进口原材料，竞争，盈利，年龄和杠杆地位的公司也积极影响公司的研发强度。研究限制/影响 - 该研究仅限于印度上市的制造公司。实际意义 - 研究评估了创新政策，帮助政策制定者设计有效政策。原创性/价值 - 本文提供了有关研发税收激励计划对公司创新影响的迹象，以解释为参与企业研发支出提供贡献的因素。它还总结了税收激励计划对不同产业团体和公司规模的有效性。

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