The effects of taxes and organizational variables on research and development intensity

Article Abstract:

Research and development (R&D) tends to be less intensive in capital intensive firms than their labor intensive counterparts. Such phenomenon can be possibly attributed to capital intensive firms' adoption of best production techniques which may serve as good alternative to in-house R&D. Analysis of COMPUSTAT data from 113 firms in 1994 also reveals that the proportion of debt in the capital structure of a company exerts a negative impact on R&D activity.

Management Functions, Corporate Taxes-Savings Incentives, Analysis, Management, Corporate culture, Tax and expenditure limitations, Tax incentives, Tax credits

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Inventive efficiency: how the U.S. compares with Japan

Article Abstract:

A survey of R&D efficiency in 14 industrial sectors in the US and Japan has yielded differences across the groups and between the two countries. Inventive efficiency in US food, textile, chemical, rubber, metals, fabricated metals and other manufacturing industries was greater. However, Japanese paper, petroleum, machinery and scientific equipment were more efficient than counterpart US industries.

United States, Manufacturing industry, Manufacturing industries, Evaluation, Japan, Inventions, Science and technology policy

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The role of taxes in corporate research and development spending

Article Abstract:

Corporate research and development tax credits result in companies spending more on research and development. This result from a survey of 231 firms shows the importance of this type of tax credit.

Corporate Tax Investment Credit, Research Expenditures Analysis, Statistical Data Included, Usage, Finance, Financial analysis, Research and development tax credit, Investment tax credit

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