The Impact of State-Level Research and Development Tax Credits on the Quantity and Quality of Entrepreneurship/ (Record no. 13439)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01861nab a2200241 4500 |
| 005 - DATE & TIME | |
| control field | 20221031161447.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 221031b |||||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Fazio, Catherine |
| 245 ## - TITLE STATEMENT | |
| Title | The Impact of State-Level Research and Development Tax Credits on the Quantity and Quality of Entrepreneurship/ |
| Statement of responsibility | Catherine Fazio |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | Sage, |
| Date of publication, distribution, etc | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | Vol.34, issue 2, 2020: (188-208p.) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | U.S. states often cite the acceleration of start-up activity as a rationale for the research and development (R&D) tax credit. While a strong empirical base links the R&D tax credit to increased innovation, prior work provides no causal evidence that the credit effects the rate of formation and growth potential of new businesses. This article combines data from the Startup Cartography Project with the Panel Database on Incentives and Taxes to implement a difference-in-differences estimate of the impact of state R&D tax credits on the quantity and quality-adjusted quantity of entrepreneurship. The authors find that the R&D tax credit is associated with a significant long-term impact on both. In contrast, the authors observe that state investment tax credits have no impact on the quantity of entrepreneurship and lead to a marked decline in the rate of formation of growth-oriented start-ups over time. The results indicate the potential of state R&D tax credits to stimulate entrepreneurship. |
| 650 ## - Subject | |
| Subject | Research and Development |
| 650 ## - Subject | |
| Subject | Quality of Entrepreneurship |
| 650 ## - Subject | |
| Subject | State-Level Research |
| 700 ## - Added Entry Personal Name | |
| Added Entry Personal Name | Guzman, Jorge |
| 700 ## - Added Entry Personal Name | |
| Added Entry Personal Name | Stern, Scott |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 10589 |
| Host Itemnumber | 16747 |
| Place, publisher, and date of publication | Sage Publisher |
| Title | Economic development quarterly |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://doi.org/10.1177/0891242420920926 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Articles |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| -- | 54248 |
| 650 ## - Subject | |
| -- | 54249 |
| 650 ## - Subject | |
| -- | 54250 |
| 650 ## - Subject | |
| -- | 54251 |
| 700 ## - Added Entry Personal Name | |
| -- | Co-author |
| -- | 54252 |
| 700 ## - Added Entry Personal Name | |
| -- | Co-author |
| -- | 54253 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| -- | ddc |
No items available.