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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/71975

    Title: 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
    Authors: 張偉軒;Zhang,Wei-Xuan
    Contributors: 經濟學系
    Keywords: 產業創新條例;租稅抵減;研發支出;the Statute for Industrial Innovation;tax credit;R&D spending
    Date: 2016-06-16
    Issue Date: 2016-10-13 14:09:55 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 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?
    ;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.
    Appears in Collections:[經濟研究所 ] 博碩士論文

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