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Tax Incentives: Issue and Evidence

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Author Info
Pierre Mohnen ()

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Abstract

This 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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Publisher Info
Paper provided by CIRANO in its series CIRANO Working Papers with number 99s-32.

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Date of creation: 01 Oct 1999
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Handle: RePEc:cir:cirwor:99s-32

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Related research
Keywords: Research and development; tax incentives; Recherche-développement; incitations fiscales;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. McFetridge, D.G., 1995. "Science and Technology: Perspectives for Public Policy," Gouvernement du Canada - Industrial Organization 9, Gouvernement du Canada - Industry Canada.
  2. Rachel Griffith & David Sandler & John Van Reenen, 1995. "Tax incentives for R&D," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 21-44, May. [Downloadable!]
  3. Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997. "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers 97s-34, CIRANO. [Downloadable!]
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  4. Spencer, Barbara J & Brander, James A, 1983. "International R & D Rivalry and Industrial Strategy," Review of Economic Studies, Blackwell Publishing, vol. 50(4), pages 707-22, October. [Downloadable!] (restricted)
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  5. Mohnen, Pierre A. & Nadiri, M. Ishaq & Prucha, Ingmar R., 1986. "R&D, production structure and rates of return in the U.S., Japanese and German manufacturing sectors: A non-separable dynamic factor demand model," European Economic Review, Elsevier, vol. 30(4), pages 749-771, August. [Downloadable!] (restricted)
  6. Shah, Anwar & DEC, 1994. "The economics of research and development : how research and development capital affects production and markets and is affected by tax incentives," Policy Research Working Paper Series 1325, The World Bank. [Downloadable!]
  7. Hall, B.H., 1993. "R & D Tax Policy During the Eighties: Success or Failure?," Papers e-93-1, Stanford - Hoover Institution.
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  8. Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April. [Downloadable!] (restricted)
  9. Cordes, Joseph J., 1989. "Tax incentives and R&D spending: A review of the evidence," Research Policy, Elsevier, vol. 18(3), pages 119-133, June. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Bev Dahlby, 2005. "A Framework for Evaluating Provincial R&D Tax Subsidies," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 45-58, March. [Downloadable!] (restricted)
  2. Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D tax incentives in small and large enterprises in Québec," Small Business Economics, Springer, vol. 33(1), pages 91-107, June. [Downloadable!] (restricted)
    Other versions:
  3. Dominique Guellec & Bruno Van Pottelsberghe De La Potterie, 2003. "The Impact Of Public R&D Expenditure On Business R&D," Economics of Innovation and New Technology, Taylor and Francis Journals, vol. 12(3), pages 225-243, January. [Downloadable!] (restricted)
    Other versions:
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