Tax Incentives: Issue and Evidence
AbstractThis paper discusses the issue of R&D tax incentives: why these incentives?, what are their modalities?, their pros and cons?, are they effective? and are there alternatives to R&D tax incentives? Cet article fait le point sur l'utilité des incitations fiscales à la recherche-développement: le pourquoi, le comment, le pour et le contre de ces incitations, leur efficacité et l'existence de solutions alternatives.
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Bibliographic InfoPaper provided by CIRANO in its series CIRANO Working Papers with number 99s-32.
Date of creation: 01 Oct 1999
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Research and development; tax incentives; Recherche-développement; incitations fiscales;
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