Why are tax incentives increasingly used to promote private R&D?
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References listed on IDEAS
- Bruno Van Pottelsberghe & Steve Nysten & Esmeralda Megally, 2003. "Evaluation of current fiscal incentives for business R&D in Belgium," Working Papers CEB 03-011.RS, ULB -- Universite Libre de Bruxelles.
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- Adão Carvalho, 2013. "Financiamento Público à I&D Empresarial em Portugal," Notas Económicas, Faculty of Economics, University of Coimbra, issue 37, pages 34-49, June.
- Montmartin, Benjamin & Herrera, Marcos, 2015.
"Internal and external effects of R&D subsidies and fiscal incentives: Empirical evidence using spatial dynamic panel models,"
Elsevier, vol. 44(5), pages 1065-1079.
- Benjamin Montmartin & Marcos Herrera, 2014. "Internal and External Effects of R&D Subsidies and Fiscal Incentives: Empirical Evidence Using Spatial Dynamic Panel Models," GREDEG Working Papers 2014-09, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
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KeywordsTax incentives; Business R&D; R&D policy.;
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-02-05 (Accounting & Auditing)
- NEP-ALL-2011-02-05 (All new papers)
- NEP-CSE-2011-02-05 (Economics of Strategic Management)
- NEP-INO-2011-02-05 (Innovation)
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