Abstract
This study examines the priorities of new R&D and innovation tax credits. The paper develops an AHP (analytic hierarchy process) questionnaire focusing on four innovation categories based on the Oslo Manual and ten new items of R&D tax credits that have not been considered in the Industrial Innovation Stipulates, Taiwan. The dataset of fifty-one experts is collected via the AHP survey. The results reveal that all experts have similar priorities among innovation categories across manufacturing and service industries. The priorities are identified as follows: (1) product innovation, (2) market innovation, (3) process innovation and (4) organizational innovation. However, there are similar and different views on priorities of the ten items between these two sectors. The similar top four R&D tax credit items are listed as prototyping expense, new process training expense, product certification and verification expense, and product risk evaluation expense. Differently, the marketing research expense evaluated by the manufacturing experts and the staff salary for organizational innovations evaluated by the service experts are listed at the top priority. Finally, some policy implications for R&D and innovation tax credit are suggested