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Taxation and innovation: evidence from Colombia
Economics of Innovation and New Technology ( IF 2.213 ) Pub Date : 2022-11-15 , DOI: 10.1080/10438599.2022.2145560
Sergio Pelaez 1 , Bryan Hurtado 2 , Javier Avila-Maecha 3
Affiliation  

We use firm-level data from a Colombian manufacturing survey, complemented with data from the tax department, to test the effect of firms’ total tax and contribution rate (TCR) on the ratio of inno...

中文翻译:

税收与​​创新:来自哥伦比亚的证据

我们使用哥伦比亚制造业调查的企业级数据,并辅以税务部门的数据,来测试企业总税收和贡献率 (TCR) 对创新比率的影响。
更新日期:2022-11-15
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