CAREER: Taxes and Innovation: Optimal Taxation and the Effects of Taxes on Entrepreneurs, Inventors, and Firms' Innovation

职业：税收与创新：最优税收以及税收对企业家、发明家和公司创新的影响

• 批准号: 1654517
• 负责人: Stefanie Stantcheva
• 金额: $ 41.72万
• 依托单位: National Bureau of Economic Research Inc
• 依托单位国家: 美国
• 项目类别: Continuing Grant
• 财政年份: 2017
• 资助国家: 美国
• 起止时间: 2017-07-01 至 2024-06-30
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=1654517&HistoricalAwards=false
• 关键词: CAREER; Taxes; Innovation; Optimal; Taxation

The investigator studies optimal tax policy for innovation through a new theoretical framework that enables thorough quantitative assessments of tax reforms, and further provides new empirical evidence on the effects of taxes on the key agents for innovation, namely inventors and firms, based on new large-scale data linking administrative tax, labor market, and patent data and on historical inventor and tax data. By exploring this link between taxes and innovation, this project yields rigorously studied policy lessons to inform tax and innovation policy, which is key for the improvement of living standards and for competitiveness. The project has a strong educational outreach component through the creation of an interactive website on "Taxes and innovation", and an open-source online free textbook developed collaboratively with students. To study the optimal design of R&D policies and firm taxation, this project first develops a new theoretical framework that encompasses a dynamic firm model with spillovers from innovation, uncertainty, and asymmetric information between firms and the government. This project further estimates the model in the data to yield concrete policy recommendations and to quantify the losses or gains from non-optimal policies. In particular, the investigator studies the effects of tax incentives on entrepreneurs and inventors using a newly constructed dataset linking entrepreneurs and inventors to their tax records and to local labor market conditions. Lastly, the project studies the effects of personal income and corporate taxation on innovation by firms and inventors in the U.S. from 1880 to 2006 using new historical data on patents, inventors, firms and their R&D labs, and state-level personal and corporate income taxes. This can improve our understanding of the long-run effects of taxes -- both on corporate and personal income -- on the quantity and quality of innovation by both inventors and firms.

研究人员通过新的理论框架研究创新的最佳税收政策，该框架能够对税收改革进行彻底的定量评估，并基于连接行政税收、劳动力市场和专利数据的新的大规模数据以及历史发明人和税收数据，进一步提供税收对创新关键主体（即发明人和企业）影响的新的实证证据。通过探索税收与创新之间的联系，该项目得出了经过严格研究的政策经验教训，为税收和创新政策提供信息，这对于提高生活水平和竞争力至关重要。该项目通过创建一个关于“税收与创新”的互动网站以及与学生合作开发的开源在线免费教科书，具有强大的教育推广内容。为了研究研发政策和企业税收的优化设计，该项目首先开发了一个新的理论框架，其中包含动态企业模型，该模型具有创新、不确定性以及企业与政府之间信息不对称的溢出效应。该项目进一步估计数据中的模型，以产生具体的政策建议，并量化非最优政策的损失或收益。特别是，调查人员使用新构建的数据集研究税收优惠对企业家和发明人的影响，该数据集将企业家和发明人与其税务记录和当地劳动力市场状况联系起来。最后，该项目利用有关专利、发明人、公司及其研发实验室以及州级个人和企业所得税的新历史数据，研究 1880 年至 2006 年间个人收入和企业税收对美国企业和发明人创新的影响。这可以提高我们对税收（对企业和个人收入）对发明人和企业创新的数量和质量的长期影响的理解。

项目成果

Taxation and Innovation in the Twentieth Century

二十世纪的税收与创新

• DOI: 10.1093/qje/qjab022
• 发表时间: 2021
• 期刊: The Quarterly Journal of Economics
• 作者: Akcigit, Ufuk;Grigsby, John;Nicholas, Tom;Stantcheva, Stefanie
• 通讯作者: Stantcheva, Stefanie