Artikel
Taxes, R&D expenditures, and open innovation: Analyzing OECD countries
This paper aims to measure the effect of tax contributions in promoting innovation while highlighting the role of corporate taxes in governance quality in nations within and outside the Organization for Economic Co-operation and Development (OECD). The study applied the generalized method of moments (GMM) framework and found that good governance invariably increases the Innovation Index. Moreover, research and development expenditures revealed a positive association with the Innovation Index. However, corporate taxes and taxes paid by the business sector harm the Innovation Index. Following the investigation, we recommended that policymakers should plan well to balance the costs of innovation and tax incentives, to avoid stimulating unproductive innovations or affecting operating budgets.
- Sprache
-
Englisch
- Erschienen in
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Journal: Journal of Open Innovation: Technology, Market, and Complexity ; ISSN: 2199-8531 ; Volume: 7 ; Year: 2021 ; Issue: 1 ; Pages: 1-12 ; Basel: MDPI
- Klassifikation
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Management
- Thema
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corporate tax
innovation
OECD countries
research and development expenditure
taxes
- Ereignis
-
Geistige Schöpfung
- (wer)
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Balsalobre-Lorente, Daniel
Zeraibi, Ayoub
Shehzad, Khurram
Cantos-Cantos, José María
- Ereignis
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Veröffentlichung
- (wer)
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MDPI
- (wo)
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Basel
- (wann)
-
2021
- DOI
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doi:10.3390/joitmc7010036
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Balsalobre-Lorente, Daniel
- Zeraibi, Ayoub
- Shehzad, Khurram
- Cantos-Cantos, José María
- MDPI
Entstanden
- 2021
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