{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,24]],"date-time":"2026-03-24T05:15:46Z","timestamp":1774329346641,"version":"3.50.1"},"reference-count":99,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2022,1,4]],"date-time":"2022-01-04T00:00:00Z","timestamp":1641254400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JAMR"],"published-print":{"date-parts":[[2022,6,24]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>There is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&amp;D) activities and their subsequent transformation into innovation. This study aims to assess the influence of R&amp;D tax incentives on the organizational attributes of Portuguese firms to identify how they are converted into innovation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>A structural research model consisting of 339 companies that benefited from the Fiscal Incentive System supporting R&amp;D in Enterprises, during the period from 2013 to 2016, was developed. This was done to assess the role of R&amp;D tax incentives on the organizational attributes that form the innovation capacity. The model was validated using the multivariate statistical technique of structural equation modeling with partial least squares estimation (partial least squares structural equation modeling \u2013 PLS-SEM).<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The results found suggest that although it is not possible to unequivocally identify the mechanisms used to convert tax incentives into innovation, it is possible to conclude that they play an important spillover effect for the construction and strengthening of organizational attributes. These form the basis of innovation capacity, to the extent that they positively influence the firms\u2019 total assets, equity, liabilities, number of employees and sales. Hence, contributions are brought to both the literature on tax incentives and the general literature on innovation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>For policymakers, the evidence points to the fact that in addition to the incentives provided, novel mechanisms need to be established to help firms develop their absorptive capacity. The objective is to effectively convert the incentives received into innovation through the organizational attributes analyzed. From the firms\u2019 point of view, the results found suggest that tax incentives act as a catalyst for making R&amp;D investments. Additionally, there is an influence on employability, which effectively enhances the chances of innovation in the long run. Tax incentives received by Portuguese firms also have the effect of promoting economic dynamism \u2013 by enhancing the following: investments in infrastructure, the hiring of employees and the increasing of sales, generating positive externalities for both firms and society.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jamr-06-2021-0194","type":"journal-article","created":{"date-parts":[[2022,1,4]],"date-time":"2022-01-04T01:00:12Z","timestamp":1641258012000},"page":"367-388","source":"Crossref","is-referenced-by-count":16,"title":["R&amp;D tax incentives and innovation: unveiling the mechanisms behind innovation capacity"],"prefix":"10.1108","volume":"19","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-5783-6613","authenticated-orcid":false,"given":"Cicero Eduardo","family":"Walter","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2154-6171","authenticated-orcid":false,"given":"Manuel","family":"Au-Yong-Oliveira","sequence":"additional","affiliation":[]},{"given":"Cl\u00e1udia","family":"Miranda Veloso","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8194-4713","authenticated-orcid":false,"given":"Daniel Ferreira","family":"Pol\u00f3nia","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2022,1,4]]},"reference":[{"key":"key2022062311224365900_ref001","doi-asserted-by":"crossref","first-page":"549","DOI":"10.1007\/978-1-62703-059-5_23","article-title":"Partial least squares methods: partial least squares correlation and partial least square regression","volume":"930","year":"2013","journal-title":"Methods in Molecular Biology"},{"issue":"1","key":"key2022062311224365900_ref002","first-page":"105","article-title":"Respect your elders: evidence from Ireland's R&D tax credit reform","volume":"51","year":"2020","journal-title":"The Economic and Social Review"},{"issue":"5","key":"key2022062311224365900_ref003","first-page":"76","article-title":"How to kill creativity","volume":"76","year":"1998","journal-title":"Harvard Business Review"},{"key":"key2022062311224365900_ref004","first-page":"193","article-title":"Validating formative partial least squares (PLS) models: methodological review and empirical illustration","year":"2009"},{"key":"key2022062311224365900_ref005","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1016\/j.technovation.2015.02.002","article-title":"Fostering product innovation: differences between new ventures and established firms","volume":"41-42","year":"2015","journal-title":"Technovation"},{"issue":"3","key":"key2022062311224365900_ref006","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1080\/1331677X.2013.11517622","article-title":"Evaluation of research and development tax incentives scheme in Croatia","volume":"26","year":"2013","journal-title":"Economic Research-Ekonomska Istra\u017eivanja"},{"issue":"6","key":"key2022062311224365900_ref007","doi-asserted-by":"crossref","first-page":"617","DOI":"10.1007\/s10961-007-9046-y","article-title":"Expanding the R&E tax credit to drive innovation, competitiveness and prosperity","volume":"32","year":"2007","journal-title":"The Journal of Technology Transfer"},{"issue":"3","key":"key2022062311224365900_ref008","first-page":"629","article-title":"Impacto das Pol\u00edticas de fomento \u00e0 inova\u00e7\u00e3o no Brasil sobre o gasto em atividades inovativas e em atividades de P&D das empresas","volume":"39","year":"2009","journal-title":"Estudos Economicos"},{"issue":"3","key":"key2022062311224365900_ref009","first-page":"609","article-title":"Efeitos das pol\u00edticas de inova\u00e7\u00e3o nos gastos com atividades inovativas das pequenas empresas brasileiras","volume":"46","year":"2016","journal-title":"Estudios de economia"},{"issue":"36","key":"key2022062311224365900_ref010","first-page":"1","article-title":"Taxes, R&D expenditures, and open innovation: analyzing OECD countries","volume":"7","year":"2021","journal-title":"Journal of Open Innovation: Technology, Market and Complexity"},{"key":"key2022062311224365900_ref011","article-title":"The impact of R&D tax incentives in Portugal, No. 0158, Gabinete de Estrat\u00e9gia e Estudos","volume-title":"Minist\u00e9rio da Economia","year":"2021"},{"key":"key2022062311224365900_ref012","doi-asserted-by":"crossref","first-page":"202","DOI":"10.1016\/j.sbspro.2014.09.032","article-title":"A research on determining innovation factors for SMEs","volume":"150","year":"2014","journal-title":"Procedia - 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