Do corporate taxes hinder innovation?

Mukherjee Abhiroop; Singh Manpreet; Zaldokas Alminas

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Do corporate taxes hinder innovation?

机译：公司税会阻碍创新吗？

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We exploit staggered changes in state-level corporate tax rates to show that an increase in taxes reduces future innovation. A variety of tests, including those based on policy discontinuity at contiguous counties straddling borders of politically similar states, show that local economic conditions do not drive our results. The effect we document is consistent across the innovation spectrum: taxes affect not only patenting and R&D investment but also new product introductions, which we measure using textual analysis. Our empirical results are consistent with models that highlight the role of higher corporate taxes in reducing innovator incentives and discouraging risk-taking. (C) 2017 Elsevier B.V. All rights reserved.

机译：我们利用州一级公司税率的交错变化来表明，增加税负会减少未来的创新。各种测试，包括基于跨政治相似州边界的连续县的政策不连续性所进行的测试，都表明当地的经济状况并不能驱动我们的结果。我们记录的效果在创新领域中是一致的：税收不仅影响专利和R＆D投资，而且还影响新产品的引进，我们使用文本分析对其进行衡量。我们的经验结果与模型相吻合，这些模型突出了提高公司税在减少创新者激励和阻止冒险方面的作用。（C）2017 Elsevier B.V.保留所有权利。

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来源
《Journal of financial economics》 |2017年第1期|195-221|共27页
作者
Mukherjee Abhiroop; Singh Manpreet; Zaldokas Alminas;
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作者单位

HKUST Business Sch, Dept Finance, Lee Shau Kee Campus, Clear Water Bay, Hong Kong, Peoples R China;

Georgia Inst Technol, Area Finance, Scheller Coll Business, 800 West Peachtree St NW, Atlanta, GA 30308 USA;

HKUST Business Sch, Dept Finance, Lee Shau Kee Campus, Clear Water Bay, Hong Kong, Peoples R China;

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正文语种 eng
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关键词
Innovation; Patents; Research and development; New products; Corporate taxes;

机译：创新;专利;研发;新产品;企业税;

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Do corporate taxes hinder innovation?

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