@article{ART003064632},
author={Moon Sunung},
title={An International Comparative Study on Global R&D Company Performance and R&D Investment Support System},
journal={Journal of Asia-Pacific Studies},
issn={1225-8539},
year={2024},
volume={31},
number={1},
pages={113-147},
doi={10.18107/japs.2024.31.1.004}
TY - JOUR
AU - Moon Sunung
TI - An International Comparative Study on Global R&D Company Performance and R&D Investment Support System
JO - Journal of Asia-Pacific Studies
PY - 2024
VL - 31
IS - 1
PB - Institute of Global Affairs
SP - 113
EP - 147
SN - 1225-8539
AB - This study aims to compare and measure the R&D investment performance of global R&D companies. In addition, based on previous studies that the government’s corporate tax support promotes private investment, an international comparative empirical analysis of the tax support system is conducted. Using data from the top 2,500 R&D companies, competitiveness of Korean companies decreased to about 93% in 2021 compared to 2013. This result suggests that preemptive R&D investment expansion is necessary to enhance the competitiveness of Korean companies. It is also necessary to switch from direct support to indirect methods, narrowing the gap in tax credit rates by company size to the levels of major OECD countries. This study is meaningful in that more objective evaluation is possible than the analysis in specific countries or regions. Considering the limitation of data of this paper, more elaborate empirical analysis is expected to be possible extending the data span and linking with other data set in the future.
KW - Gobal Company;R&D;Tax Support;International Comparative Study;Competitiveness
DO - 10.18107/japs.2024.31.1.004
ER -
Moon Sunung. (2024). An International Comparative Study on Global R&D Company Performance and R&D Investment Support System. Journal of Asia-Pacific Studies, 31(1), 113-147.
Moon Sunung. 2024, "An International Comparative Study on Global R&D Company Performance and R&D Investment Support System", Journal of Asia-Pacific Studies, vol.31, no.1 pp.113-147. Available from: doi:10.18107/japs.2024.31.1.004
Moon Sunung "An International Comparative Study on Global R&D Company Performance and R&D Investment Support System" Journal of Asia-Pacific Studies 31.1 pp.113-147 (2024) : 113.
Moon Sunung. An International Comparative Study on Global R&D Company Performance and R&D Investment Support System. 2024; 31(1), 113-147. Available from: doi:10.18107/japs.2024.31.1.004
Moon Sunung. "An International Comparative Study on Global R&D Company Performance and R&D Investment Support System" Journal of Asia-Pacific Studies 31, no.1 (2024) : 113-147.doi: 10.18107/japs.2024.31.1.004
Moon Sunung. An International Comparative Study on Global R&D Company Performance and R&D Investment Support System. Journal of Asia-Pacific Studies, 31(1), 113-147. doi: 10.18107/japs.2024.31.1.004
Moon Sunung. An International Comparative Study on Global R&D Company Performance and R&D Investment Support System. Journal of Asia-Pacific Studies. 2024; 31(1) 113-147. doi: 10.18107/japs.2024.31.1.004
Moon Sunung. An International Comparative Study on Global R&D Company Performance and R&D Investment Support System. 2024; 31(1), 113-147. Available from: doi:10.18107/japs.2024.31.1.004
Moon Sunung. "An International Comparative Study on Global R&D Company Performance and R&D Investment Support System" Journal of Asia-Pacific Studies 31, no.1 (2024) : 113-147.doi: 10.18107/japs.2024.31.1.004
