Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence /

With growing academic and policy interest in research and development (R and D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the simultaneous determination of companies' tax positions and their R and D spendi...

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Bibliografiske detaljer
Hovedforfatter: Guceri, Irem
Andre forfattere: Liu, Li
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 2017.
Serier:IMF Working Papers; Working Paper ; No. 2017/084
Online adgang:Full text available on IMF