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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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2017.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2017/084 |
| 在線閱讀: | Full text available on IMF |