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R&D tax credit and innovation: Evidence from private firms in india

机译：研发税收抵免和创新：来自印度私营公司的证据

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摘要

Using firm-level data from 2001 to 2016, this paper evaluates the impact of India's R&D tax credit scheme and its 2010-11 reform on the innovation activity of the country's private firms. Registration with the Department of Scientific and Industrial Research (DSIR) is a requirement for the R&D tax credit eligibility. Not all firms have registered with the DSIR by 2016 and those that did, vary by year of registration. In a difference-in-difference setting, we evaluate the change in innovation activity after the reform in DSIR-registered firms relative to non-DSIR-registered firms. We also study the timing of DSIR registration and examine how the changes in firm innovation activity following registration were impacted by the 2010-11 reform. Among firms first registered with the DSIR after the 2010-11 reform, we find a sharp increase in firm R&D expenditures, R&D intensity, and the number of patent applications filed at the Indian Patent Office following registration. The reform has also spurred innovation in firms registered with the DSIR in or before 2001. The results are not driven by unobserved cross-firm heterogeneity or firm-specific time trends.
机译：本文利用2001年至2016年的公司级数据，评估了印度研发税收抵免计划的影响及其2010 - 11年度私营企业创新活动的改革。与科学和工业研究部（DSIR）的注册是R＆D税收资格的要求。并非所有公司到2016年向DSIR注册，那些所做的那些因注册年份而异。在差异差异范围内，我们评估DSIR注册公司相对于非DSIR注册公司改革后的创新活动变化。我们还研究了DSIR注册的时机，并探讨了2010-11改革后登记后的公司创新活动的变化如何受到影响。在2010-11改革后首次注册DSIR的公司中，我们发现企业研发支出，研发强度以及在注册后印度专利局提交的专利申请人数。改革也促进了在2001年或之前在DSIR注册的公司的创新。结果不是由未观察到的交叉公司异质性或特定于公司特定时间趋势驱动的。

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  • 来源
    《Research policy》 |2021年第1期|104128.1-104128.16|共16页
  • 作者

    Olena Ivus; Manu Jose; Ruchi Sharma;

  • 作者单位

    Smith School of Business Queen's University Goodes Hall 143 Union Street Kingston ON K7L 3N6 Canada;

    School of Humanities and Social Sciences Indian Institute of Technology Indore 453552 India;

    Room No. 516 Pod ID School of Humanities and Social Sciences Indian Institute of Technology Indore Simrol Khandwa Road Indore Madhya Pradesh 453552 India;

  • 收录信息 美国《科学引文索引》(SCI);美国《工程索引》(EI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    RD tax credits; Panel; Difference-in-difference; Firm-level; Innovation; Patents;

    机译：研发税收;控制板;差异差异;坚定的;创新;专利;

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