Characteristics and performance of research and development tax credit users

Thesis (D.B.A.)--Boston University === This paper examines the firm-specific characteristics, the R&D spending, and R&D performance of U.S. R&D tax credit users (i.e., firms with currently earned R&D tax credits). Prior literature finds that the R&D tax credit is effective in inc...

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Bibliographic Details
Main Author: Kao, Wei-Chuan
Language:en_US
Published: Boston University 2015
Online Access:https://hdl.handle.net/2144/11100