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Tax incentives for R&D: what drives cross-country differences?

Author

Listed:
  • Krzysztof Szczygielski

    (University of Warsaw)

  • Jacek Lewkowicz

    (University of Warsaw)

Abstract

We explore cross-country variation in the growing generosity of R&D-related tax breaks. Our findings suggest that these measures might compensate for the low government effectiveness and modest innovation policies of some countries.

Suggested Citation

  • Krzysztof Szczygielski & Jacek Lewkowicz, 2023. "Tax incentives for R&D: what drives cross-country differences?," Economics Bulletin, AccessEcon, vol. 43(2), pages 992-998.
    • Handle: RePEc:ebl:ecbull:eb-22-00876
    as

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    References listed on IDEAS

    as
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    Keywords

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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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