The Effects of R&D Intensity and Tax Incentives on Firms Growth of PIGS Countries

Markéta Šeligová

European Financial and Accounting Journal, 2016, vol. 2016, issue 2, 53-67

Abstract: The aim of this paper is to evaluate the effects of R&D intensity, R&D investment and tax incentives on firms' growth in Portugal, Italy, Greece and Spain from 2002 to 2014. Another ambition of this paper is to identify which selected factors affected firms' growth. The effect of variables such as the R&D intensity, generosity of tax incentives, capital intensity, profitability, firm size and firm sales was tested. Using panel regression analysis a positive influence R&D intensity and generosity of tax incentives at firms' growth was recorded.

Keywords: Firms growth; R& D Intensity; Tax subsidies (search for similar items in EconPapers)
JEL-codes: H20 H25 O32 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.efaj.157

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