دانلود مقاله ISI انگلیسی شماره 96225
کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
96225 2018 18 صفحه PDF سفارش دهید 14174 کلمه
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عنوان انگلیسی
Impact of the excise tax on firm R&D and performance in the medical device industry: Evidence from the Affordable Care Act
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Research Policy, Volume 47, Issue 5, June 2018, Pages 854-871

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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.

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