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On the generosity and effectiveness of the research and development tax credit

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  • Thomas O. Boucher

Abstract

In this article, we study the use of the international standard for measuring the generosity of research and development tax subsidies, the B-index, as a predictor of the effectiveness of a subsidy. We find a close relationship, with some modifications of the B-index required. We demonstrate how a synthesis of the B-index and a structural model of a firm's wealth-maximizing behavior can be used to evaluate policy proposals regarding modifications to the research and development tax credit.

Suggested Citation

  • Thomas O. Boucher, 2018. "On the generosity and effectiveness of the research and development tax credit," The Engineering Economist, Taylor & Francis Journals, vol. 63(4), pages 319-342, October.
    • Handle: RePEc:taf:uteexx:v:63:y:2018:i:4:p:319-342
    DOI: 10.1080/0013791X.2018.1465619
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