Schumpeterian theory simply predicts a negative relationship between corporate income tax
and the economic growth rate because this tax decreases innovation rewards. However …

How does patent policy affect innovation when patent licensing is crucial for firms? To
address this question, the present study incorporates voluntary patent licensing between an …

Accepted: 25 September 2020 This paper mainly verifies whether the national innovation
driving force (NIDF) can effectively promote the high-quality development (HQD) of the …

This paper investigates optimal capital taxation in an innovation-driven growth model. We
examine how the optimal capital tax rate varies with externalities associated with R&D and …

This study characterizes welfare-enhancing industrial policies in a two-sector-R&D economy
that incorporates both vertical and horizontal innovation. It elaborates on current welfare …

Using a two-country model of endogenous growth with international knowledge spillovers,
this study analyzes the welfare consequences of global corporate income tax competition …

This paper examines the balanced-growth-maximizing public investment policy in a growth
model where the engines of economic growth are private R&D and public capital …

As demonstrações financeiras fornecem informações que podem explicar a rentabilidade
dos capitais próprios e, consequentemente, a performance das empresas. O modelo …

Purpose: revealing ways to improve the efficiency of the tax process through solving the
issues of business tax operations in Russian companies. Any change in the legislation and …

Empirical evidence on the effect of corporate income tax on economic growth is mixed. This
paper explores the ambiguous mechanism of corporate income tax by using a …