The role of tax incentives in SMEs' capital and research and development decisions: a report
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Inst. of Chartered Accountants in England & Wales, Center for Business Performance
2007
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 39 S. graph. Darst. |
| ISBN: | 9781841524764 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV022654853 | ||
| 003 | DE-604 | ||
| 005 | 20080610 | ||
| 007 | t | ||
| 008 | 070828s2007 d||| |||| 00||| eng d | ||
| 020 | |a 9781841524764 |9 978-1-84152-476-4 | ||
| 035 | |a (DE-599)BVBBV022654853 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 | ||
| 100 | 1 | |a Derregia, Mohsen |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The role of tax incentives in SMEs' capital and research and development decisions |b a report |c by Mohsen Derregia and Francis Chittenden |
| 264 | 1 | |a London |b Inst. of Chartered Accountants in England & Wales, Center for Business Performance |c 2007 | |
| 300 | |a 39 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 700 | 1 | |a Chittenden, Francis |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015860806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-015860806 | ||
Datensatz im Suchindex
| _version_ | 1804136833578172416 |
|---|---|
| adam_text | Titel: The role of tax incentives in SMEs capital and research and development decisions
Autor: Derregia, Mohsen
Jahr: 2007
Contents
About the authors
Acknowledgements
Executive summary
Page
4
5
6
1
Introduction
2 Background 9
2.1 Underinvestment in capital assets and R D 9
2.2 Government support of capital and R D investment 10
2.3 Impact of uncertain payoffs and tax incentives on investment decisions 11
2.4 The effectiveness of capital investment and R D tax incentives 13
3 Methodology and data collection
3.1 Interviews
3.2 Survey questionnaire
14
14
IS
Results
4.1 Results from interviews
4.1.1 Capital allowances
4.1.2 R D tax credits
4.1.3 Summary of interviews results
4.2 Results from the survey
4.2.1 Summary of survey results
Conclusion and recommendations
17
17
17
19
22
23
29
32
Future research
33
Appendix: Survey questionnaire
References
34
38
Contents 3
|
| adam_txt |
Titel: The role of tax incentives in SMEs' capital and research and development decisions
Autor: Derregia, Mohsen
Jahr: 2007
Contents
About the authors
Acknowledgements
Executive summary
Page
4
5
6
1
Introduction
2 Background 9
2.1 Underinvestment in capital assets and R D 9
2.2 Government support of capital and R D investment 10
2.3 Impact of uncertain payoffs and tax incentives on investment decisions 11
2.4 The effectiveness of capital investment and R D tax incentives 13
3 Methodology and data collection
3.1 Interviews
3.2 Survey questionnaire
14
14
IS
Results
4.1 Results from interviews
4.1.1 Capital allowances
4.1.2 R D tax credits
4.1.3 Summary of interviews results
4.2 Results from the survey
4.2.1 Summary of survey results
Conclusion and recommendations
17
17
17
19
22
23
29
32
Future research
33
Appendix: Survey questionnaire
References
34
38
Contents 3 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Derregia, Mohsen Chittenden, Francis |
| author_facet | Derregia, Mohsen Chittenden, Francis |
| author_role | aut aut |
| author_sort | Derregia, Mohsen |
| author_variant | m d md f c fc |
| building | Verbundindex |
| bvnumber | BV022654853 |
| ctrlnum | (DE-599)BVBBV022654853 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01128nam a2200265 c 4500</leader><controlfield tag="001">BV022654853</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20080610 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">070828s2007 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781841524764</subfield><subfield code="9">978-1-84152-476-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV022654853</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Derregia, Mohsen</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The role of tax incentives in SMEs' capital and research and development decisions</subfield><subfield code="b">a report</subfield><subfield code="c">by Mohsen Derregia and Francis Chittenden</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London</subfield><subfield code="b">Inst. of Chartered Accountants in England & Wales, Center for Business Performance</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">39 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Chittenden, Francis</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015860806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-015860806</subfield></datafield></record></collection> |
| id | DE-604.BV022654853 |
| illustrated | Illustrated |
| index_date | 2024-07-02T18:22:49Z |
| indexdate | 2024-07-09T21:02:41Z |
| institution | BVB |
| isbn | 9781841524764 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015860806 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | 39 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Inst. of Chartered Accountants in England & Wales, Center for Business Performance |
| record_format | marc |
| spelling | Derregia, Mohsen Verfasser aut The role of tax incentives in SMEs' capital and research and development decisions a report by Mohsen Derregia and Francis Chittenden London Inst. of Chartered Accountants in England & Wales, Center for Business Performance 2007 39 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Chittenden, Francis Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015860806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Derregia, Mohsen Chittenden, Francis The role of tax incentives in SMEs' capital and research and development decisions a report |
| title | The role of tax incentives in SMEs' capital and research and development decisions a report |
| title_auth | The role of tax incentives in SMEs' capital and research and development decisions a report |
| title_exact_search | The role of tax incentives in SMEs' capital and research and development decisions a report |
| title_exact_search_txtP | The role of tax incentives in SMEs' capital and research and development decisions a report |
| title_full | The role of tax incentives in SMEs' capital and research and development decisions a report by Mohsen Derregia and Francis Chittenden |
| title_fullStr | The role of tax incentives in SMEs' capital and research and development decisions a report by Mohsen Derregia and Francis Chittenden |
| title_full_unstemmed | The role of tax incentives in SMEs' capital and research and development decisions a report by Mohsen Derregia and Francis Chittenden |
| title_short | The role of tax incentives in SMEs' capital and research and development decisions |
| title_sort | the role of tax incentives in smes capital and research and development decisions a report |
| title_sub | a report |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015860806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT derregiamohsen theroleoftaxincentivesinsmescapitalandresearchanddevelopmentdecisionsareport AT chittendenfrancis theroleoftaxincentivesinsmescapitalandresearchanddevelopmentdecisionsareport |