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연구개발비세액공제의 유효성 분석 : Effectiveness of the Research and Development (R&D) Tax Credit
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 고종권 | - |
dc.date.accessioned | 2010-01-26T01:24:35Z | - |
dc.date.available | 2010-01-26T01:24:35Z | - |
dc.date.issued | 2002-09 | - |
dc.identifier.citation | 경영논집, Vol.36 No.2/3, pp. 1-21 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/44361 | - |
dc.description.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. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영연구소 | - |
dc.title | 연구개발비세액공제의 유효성 분석 | - |
dc.title.alternative | Effectiveness of the Research and Development (R&D) Tax Credit | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Ko, Jong-Kwon | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 21 | - |
dc.citation.number | 2/3 | - |
dc.citation.pages | 1-21 | - |
dc.citation.startpage | 1 | - |
dc.citation.volume | 36 | - |
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