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Tax Incentives for Research and Development: Policy Design and Evidence

In: Entrepreneurship and Innovation Policy and the Economy, volume 5

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  • Nirupama L. Rao
  • Timothy Simcoe

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  • Nirupama L. Rao & Timothy Simcoe, 2025. "Tax Incentives for Research and Development: Policy Design and Evidence," NBER Chapters, in: Entrepreneurship and Innovation Policy and the Economy, volume 5, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:15156
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    References listed on IDEAS

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    1. Benoît Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, vol. 65(3), pages 746-766, July.
    2. Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014. "Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003," Journal of the Japanese and International Economies, Elsevier, vol. 31(C), pages 72-97.
    3. Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
    4. Ajay Agrawal & Carlos Rosell & Timothy Simcoe, 2020. "Tax Credits and Small Firm R&D Spending," American Economic Journal: Economic Policy, American Economic Association, vol. 12(2), pages 1-21, May.
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