Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/54899
Title: Tax aggressiveness, R&D spending, and firms’ claims for R&D tax deductions
Authors: Wang, Zitian
Keywords: DRNTU::Business::Accounting::Tax
Issue Date: 2013
Source: Wang, Z. (2013). Tax aggressiveness, R&D spending, and firms’ claims for R&D tax deductions. Doctoral thesis, Nanyang Technological University, Singapore.
Abstract: Using proprietary data obtained from a local tax office in China, I examine how tax aggressiveness affects a firm’s incentive to claim for R&D tax deductions and to invest in R&D. I argue that submitting a claim for R&D tax deductions increases the likelihood that a firm will become subject to a tax examination. Therefore, I predict that tax aggressive firms are less likely than non-aggressive firms to submit claims for R&D tax deductions because tax aggressive firms are keen to avoid the oversight of the tax authorities. Further, because tax aggressive firms are less likely than non-aggressive firms to submit claims for R&D tax deductions, I predict that tax aggressive firms have less incentive to invest in R&D. Consistent with these predictions, I find that tax aggressive firms are less likely to claim for R&D tax deductions and they invest less in R&D than non-tax aggressive firms.
URI: https://hdl.handle.net/10356/54899
DOI: 10.32657/10356/54899
Fulltext Permission: open
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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