R&D Tax Incentives: How Do They Impact Portuguese Start-ups?

Abstract: In this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from t...

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Autores principales: Ferreira,Luís, Xavier,Alexandra, Polónia,Daniel
Lenguaje:English
Publicado: Universidad Alberto Hurtado. Facultad de Economía y Negocios 2019
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Acceso en línea:http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242019000100034
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spelling oai:scielo:S0718-272420190001000342019-05-17R&D Tax Incentives: How Do They Impact Portuguese Start-ups?Ferreira,LuísXavier,AlexandraPolónia,Daniel SIFIDE grants start-ups Portugal performance Abstract: In this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from those that do not, either in what regards financial performance, the weight of the intangible assets in the company or in what regards the quality and value added of the jobs created. It is also possible to find that beneficiary companies mix the tax credits with the use of European, national and regional grants, thus mixing the funding available to support their Research, Development and Innovation activities.info:eu-repo/semantics/openAccessUniversidad Alberto Hurtado. Facultad de Economía y NegociosJournal of technology management & innovation v.14 n.1 20192019-01-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242019000100034en10.4067/S0718-27242019000100034
institution Scielo Chile
collection Scielo Chile
language English
topic SIFIDE
grants
start-ups
Portugal
performance
spellingShingle SIFIDE
grants
start-ups
Portugal
performance
Ferreira,Luís
Xavier,Alexandra
Polónia,Daniel
R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
description Abstract: In this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from those that do not, either in what regards financial performance, the weight of the intangible assets in the company or in what regards the quality and value added of the jobs created. It is also possible to find that beneficiary companies mix the tax credits with the use of European, national and regional grants, thus mixing the funding available to support their Research, Development and Innovation activities.
author Ferreira,Luís
Xavier,Alexandra
Polónia,Daniel
author_facet Ferreira,Luís
Xavier,Alexandra
Polónia,Daniel
author_sort Ferreira,Luís
title R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
title_short R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
title_full R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
title_fullStr R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
title_full_unstemmed R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
title_sort r&d tax incentives: how do they impact portuguese start-ups?
publisher Universidad Alberto Hurtado. Facultad de Economía y Negocios
publishDate 2019
url http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242019000100034
work_keys_str_mv AT ferreiraluis rampdtaxincentiveshowdotheyimpactportuguesestartups
AT xavieralexandra rampdtaxincentiveshowdotheyimpactportuguesestartups
AT poloniadaniel rampdtaxincentiveshowdotheyimpactportuguesestartups
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