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首页> 外文期刊>Technological forecasting and social change >A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives
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A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives

机译：双赢？通过税收优惠激励知识经济中的创新

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摘要

In this study we explore effects of two distinct tax policies on innovation in a pure knowledge economy: an 'IP box' incentive and a (hypothetical) tax incentive on compensation earned by agents from profit sharing schemes (PSS). In contrast to the conventional assumption that firms decide on whether to innovate or not, we focus on a bottom-up innovation process (sometimes also called 'bootleg innovation'), where firms set incentives to fulfill different tasks, but the final decision on whether to make the more innovative task is taken by an employee. We compare the two tax incentives under several distinct specifications demonstrating that the tax incentive on PSS can be a powerful mechanism fostering innovative activity and benefiting at the same time workers, firms and the economy as a whole. This study shows that the more critical for firms is attracting and motivating highly skilled workers, the larger the expected gain from employing the tax incentive on agents' compensation. We also find that the relative efficacy of this tax incentive is moderated by labor mobility and the extent of knowledge spillovers.
机译：在本研究中，我们探讨了两种不同的税收政策对纯知识经济中的创新的影响：“知识产权框”激励和（假设）税收激励对代理商从利润共享计划（PSS）获得的报酬。与公司决定是否进行创新的传统假设相反，我们关注的是自下而上的创新过程（有时也称为“盗版创新”），在该过程中，公司设置了执行不同任务的激励机制，但最终决定是否执行使更具创新性的任务由员工承担。我们在几种不同的规范下比较了这两种税收激励措施，这表明对PSS的税收激励可以成为促进创新活动并同时使工人，企业和整个经济受益的强大机制。这项研究表明，对于企业来说，吸引和激励高技能工人越关键，对代理人薪酬采用税收激励措施的预期收益就越大。我们还发现，这种税收优惠的相对效力受到劳动力流动性和知识溢出程度的影响。

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