کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7384388 1480585 2018 18 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Impact of the excise tax on firm R&D and performance in the medical device industry: Evidence from the Affordable Care Act
ترجمه فارسی عنوان
تاثیر مالیات غیر مستقیم بر تحقیق و توسعه شرکت و عملکرد در صنعت دستگاه های پزشکی: شواهد از قانون مراقبت مقرون به صرفه
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
چکیده انگلیسی
This article examines how the excise tax affects firms' R&D investment, performance, and market strategy in the US medical device industry. The Affordable Care Act imposed a 2.3% excise tax on medical devices beginning in January 2013, and thus this study compares the medical device firms with other high-tech firms before and after the tax incidence. Using COMPUSTAT data from 2006 to 2015, the author finds that the excise tax reduced R&D investment, sales revenue, gross margins, and earnings for medical device firms. In addition, the excise tax increased their global market sales intensity, global market diversification, and customer diversification in the US domestic market.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research Policy - Volume 47, Issue 5, June 2018, Pages 854-871
نویسندگان
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