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8344文章以中国上市公司微观数据为样本，运用能克服样本自选择性的计量方法估计R&D税收激励的专利效应，并以知识生产函数分析其作用机制。结果表明，与没有获得R&D税收激励的厂商相比，获得R&D税收激励的厂商并不具有更高的专利产出。从作用机制上看，尽管R&D税收激励产生了显著的额外研发支出效应，但该效应并未直接增加企业的专利产出，中国的R&D税收激励面临类似“欧洲悖论”的困境。仅在知识产权保护的调节下，R&D税收激励引致的额外研发支出能间接增加专利产出，知识产权保护缓解了R&D税收激励政策失灵的风险。前述结论通过了稳健性检验。未来，为改善我国R&D税收激励的创新效应，走出“欧洲悖论”困境，需要优化R&D税收激励政策设计和强化知识产权保护的激励功效。
R&D税收激励、知识产权保护与企业的专利产出
摘要
参考文献
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引用本文
胡凯, 吴清. R&D税收激励、知识产权保护与企业的专利产出[J]. 财经研究, 2018, 44(4): 102-115.
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