Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence / Irem Guceri, Li Liu.
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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Full Text (via IMF e-Library) |
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| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Series: | IMF working paper ;
WP/2017/084. |