연구개발비세액공제의 유효성 분석

Abstract

This paper analyses the tax effect of the R&D tax credit by examining the effectiveness and

the R&D tax credit using 1982~2000 data.

The results indicate that the R&D tax credit is effective in encouraging research

investment during the periods in the R&D tax credit ratio changes, period 1 (1986~1992) and

period 2 (1993~2000). Additionally, even in the samples which need the resource allocation

decision between R&D and capital spending the result is not changed.