產業創新條例對廠商研發支出之影響

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：31

、訪客IP：3.21.230.135

姓名

張偉軒(Wei-Xuan Zhang) 查詢紙本館藏

畢業系所

經濟學系

論文名稱

產業創新條例對廠商研發支出之影響
(The effect of Statue for Industrial Innovation on R&D spending of Taiwanese manufacturing companies)

相關論文

★ 中國出口對鄰近東亞國家之影響	★ 貿易自由化對中國對外出口之影響
★ 從產業關聯表檢視美國再工業化成效	★ 出口、外人直接投資與勞動產出份額：中國的實證研究
★ 技術變動對薪資影響之研究－以臺灣製造業為例	★ 高等教育投資值得嗎? 研究所教育報酬之探討
★ 中國旅遊需求分析：世界遺產的影響	★ 中國銀行效率分析
★ 遠來的和尚會念經？NBA球員之薪資與效率分析	★ 開放政策，人力資本與區域經濟發展─越南的實證研究
★ 環境管制、研發與生產力:台灣製造業實證研究	★ 國際經濟學的三篇實證研究
★ 國家研發效率與生產力之分析	★ 外人援助，貪污，與經濟成長：門檻迴歸模型的應用
★ Three essays on China's regional economic analysis	★ 要素配置、結構調整和生產力動態 —印尼製造業的研究

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

[檢視]

[下載]

本電子論文使用權限為同意立即開放。
已達開放權限電子全文僅授權使用者為學術研究之目的，進行個人非營利性質之檢索、閱讀、列印。
請遵守中華民國著作權法之相關規定，切勿任意重製、散佈、改作、轉貼、播送，以免觸法。

摘要(中)

產業創新條例於2010年1月1日實施並取代獎勵研發較多的產業升級條例，本論文主要探討產業創新條例施行後是否對廠商研發支出造成縮減之影響？同時也關注電子產業與非電子產業是否有不同影響？以及觀察各個廠商特性變數與研發支出之間的關係為何？
本論文首先以Tobit模型估計2006-2014年間台灣上市櫃製造商資料共10177個觀察值，發現並沒有證據顯示因產業創新條例研發優惠減少而縮減研發支出，接著本文再以雙重差分模型估計，並命2000-2009年曾有使用研發租稅抵減廠商為實驗組，實證顯示仍無證據說明在政策實施後減少支出，最後以三重差分模型進行估計也得出相同結論。
另外，電子產業與非電子產業表現不一致，非電子產業在政策實施後增加研發支出，電子產業的結果則在Tobit、雙重差分模型與三重差分模型不同，此部分仍有待驗證。廠商特性之變數在全產業下為顯著且預期相符，僅在不同產業下有兩變數與全產業不同，其原因也將在文中說明。

摘要(英)

Since January 1 2010, the Statute for Industrial Innovation has been implemented, and it replaced the Statute for upgrading Industries which benefits enterprises more on the R&D expenditure. The goal of this research is to analyze whether Taiwanese manufacturing companies decreased the spending of R&D after the Statute for Industrial Innovation has been launched. In additional, the thesis will be discussing electronic industry and non-electronic industry separately, and the relation between the variable of every manufacturer’s property and their R&D expenditure as well.
This work obtained an unbalanced penal data of 1150 manufacturing firms, yielding an overall sample of 10177 observations over the 2006-2014 period. The Tobit model shows there is no evidence to prove the companies cutting their expenditure on R&D since the statute has been implemented. On the other hand, this thesis regards 2000-2009 firms as an experimental group, and employed the difference-in-difference model to estimate. The empirical results show there is no proof that the companies have reduced their R&D spending as well, and it comes the same from the difference-in-difference-in-difference model.
Besides, the results of electronic and non-electronic industry show differently. Non-electronic firms increase their R&D spending after the statute begins. However, electronic firms did not have a consistent answer from above three models, so this part still need to be verified. As for every variable of manufacturer’s property and R&D, the research found out the coefficients of variables are all significant and as expected, but performed distinctly within electronic and non-electronic enterprises.

關鍵字(中)

★ 產業創新條例
★ 租稅抵減
★ 研發支出

關鍵字(英)

★ the Statute for Industrial Innovation
★ tax credit
★ R&D spending

論文目次

第一章緒論 1
第一節研究動機 1
第二節研究目的 2
第二章台灣創新活動概況與政策介紹 3
第一節創新活動 3
第二節研發租稅抵減措施 7
第三章文獻回顧 10
第一節美洲國家文獻 10
第二節歐洲文獻 13
第三節亞洲文獻 15
第四章研究方法 17
第一節實證模型設定與變數說明: 17
第二節估計方法 21
第三節資料來源與處理過程 25
第四節基本統計量 27
第五章實證結果與分析 29
第一節模型一所有產業實證 29
第二節模型一電子與非電子產業實證 34
第三節模型二實證分析 37
第四節電子產業、非電子產業實證分析 40
第五節模型三實證分析 42
第六節穩固性檢定 44
第六章結論與建議 46
第一節結論 46
第二節建議未來的研究方向 47
參考文獻 48

參考文獻

王健全 (1999)。評估“產業創新條例”租稅優惠效果。經濟前瞻，63，42-45。
Aghion, P. and Howitt, P. (1992). A Model of Growth through Creative Destruction. Econometrica, 60(2), 323-351.
Baumol, W.J. (2002). The Free-Market Innovation Machine: Analyzing the Growth Miracle of Capitalism. Retrieved from https://books.google.com.tw/books?hl=en&lr=&id=mYW5B4vnuUUC&oi=fnd&pg=PR3&dq#v=onepage&q&f=false
Baghana, R. and Mohnen, P. (2009). Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Québec. Small Business Economics, 33, 91-107.
Barrios S., Gorg, H. and Strobl, E. (2003). Explaining Firms’ Export Behaviour: R&D, Spillovers and the Destination Market. Oxford Bulletin of Economics and Statistics, 65, 475–96.
Billings, A., Glazunov, S. and Houston, M. (2001). The Role of Taxes in Corporate Research and Development Spending. R&D Management, 31: 465–477.
Bloch, I. (2005). Ultracold Quantum Gases in Optical Lattices. Nature Physics, 1, 23-30.
Coad, A. and Rao, R. (2010). Firm Growth and R&D Expenditure. Economics of Innovation and New Technology, 19, 127–145.
Corchuelo, B. and Martinez-Ros, E. (2009). The Effects of Fiscal Incentives for R&D in Spain. Business Economics Working Papers, wb092302.
Duguet, E. (2012). The Effect of the Incremental R&D Tax Credit on the Private Funding of R&D an Econometric Evaluation on French Firm Level Data. Revue d′économie Politique, 122, 405-435.
Evenson, R.E. and Westphal, L.E. (1995). Technological Change and Technological Strategy. Technological change and technology strategy, Handbook of Development Economics, 3A, 2209-2299
Grossman, G. and Helpman, E. (1991). Quality Ladders in the Theory of Growth. Review of Economic Studies, 58(1), 43-61.
Hall, B.H. and Van Reenen, J. (2000). How Effective Are Fiscal Incentives for R&D? A Review of the Evidence, Research Policy, 29, 449-469.
Hansen J. A. (1992). Innovation, Firm Size, and Firm Age. Small Business Economics, 4(1), 37-44
Hageland, T. and Moen, J. (2007). Input Additionality in the Norwegian R&D Tax Credit Scheme. Reports 2007/47, Statistics Norway.
Ho, Y. (2006). Evaluating the Effectiveness of State R&D Tax credits. Doctoral Dissertation, University of Pittsburgh.
Huergo, E. and Jaumandreu, J. (2004). How Does Probability of Innovation Change with Firm Age? Small Business Economics, 22, 193-207
Kasahara, H., Shimotsu, K., and Suzuki, M. (2014). Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003. Journal of Japanese and International Economies, 31(1), 72-97.
Koga, T. (2003). Firm size and R&D tax incentives. Technovation, 23, 643–648.
Kobayashi, Y. (2014). Effect of R&D Tax Credits for SMEs in Japan: A Microeconometric Analysis Focused on liquidity Constraints. Small Business Economics, 42(2), 311–327.
Klassen, K.J., Pittman, J.A., and Reed, M.P. (2010). A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints. Contemporary Accounting Research, 21, 639–680.
Lokshin, B. and Mohnen, P. (2012). How Effective Are Level-based R&D Tax Credits? Evidence from the Netherlands. Applied Economics, 44, 1527–1538.
Mercer-Blackman, V. (2008). The Impact of Research and Development Tax Incentives on Colombia’s Manufacturing Sector: What Difference Do They Make? IMF Working Papers 178.
Mulkay, B., Hall, B.H. and Mairesse, J, (2001). Firm Level Investment and R&D in France and the United States: A Comparison. Springer Verlag. Deutsche Bundesbank
Mulkay, B. and Mairesse, J. (2013). The R&D Tax Credit in France: Assessment and ex ante Evaluation of the 2008 Reform. NBER Working Paper Series 19073.
Parisi, M.L. and Sembenelli, A. (2003). Is Private R&D Spending Sensitive to Its Price? Empirical Evidence on Panel Data for Italy. Empirica, 30, 357–377.
Poot, T., den Hertog, P. and Grosfeld, T. (2003). Evaluation of a Major Dutch Tax Credit Scheme (WBSO) Aimed at Promoting R&D. Working Paper.
Rao, N. (2015). Do Tax Credits Stimulate R&D Spending? The Effect of the R&D Tax Credit in Its First Decade. NYU Wagner Research Paper No. 2272174.
Romer, P. (1990). Endogenous Technological Change. Political Economy, 98(5), S71-S102.
Schumpeter, J.A. (1912). The Theory of Economics Development: An Inquiry into Profits, Capital, Credit, Interest, and the Business Cycle. Retrieved from https://books.google.com.tw/books?hl=en&lr=&id=-OZwWcOGeOwC&oi=fnd&pg=PR6&dq#v=onepage&q&f=false
Schumpeter, J.A. (1939). Business Cycles: A Theoretical, Historical and Statistical Analysis of Capitalist Process. McGraw-Hill, New York [1939].
Schumpeter, J.A. (1942). Capitalism, Socialism, and Democracy. New York: Harper & Row.
Salomon, R. (2006). Spillovers to Foreign Market Participants: Assessing the Impact of Export Strategies on Innovative Productivity. Strategic Orientation, 4 (2), 135–164
Szewczyk, S.H., Tsetsekos, G.P. and Zantout, Z. (1996). The Valuation of Corporate R&D Expenditures: Evidence from Investment Opportunities and Free Cash Flow. Financial Management, 25(1), 105-110
Wu, Y. (2008). State R&D Tax Credits and High-Technology Establishments. Economic Development Quarterly, 22, 136–148
Yang, C.H., Huang, C.H. and Hou, T.C.T. (2012). Tax Incentives and R&D Activity: Firm-level Evidence from Taiwan. Research Policy, 41, 1578–1588.
Yang, C.H., Chen, K.H. and Huang, Y.J. (2009). Are R&D Firms More Efficient? A Two-step Switching Stochastic Frontier Approach. Problems and Perspectives in Management, 7(4), 47–60.

指導教授

楊志海

審核日期

2016-6-16

推文