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Tax Incentives: Issue and Evidence

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  • Pierre Mohnen

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.

Suggested Citation

  • Pierre Mohnen, 1999. "Tax Incentives: Issue and Evidence," CIRANO Working Papers 99s-32, CIRANO.
  • Handle: RePEc:cir:cirwor:99s-32
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    File URL: http://www.cirano.qc.ca/files/publications/99s-32.pdf
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    References listed on IDEAS

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    1. James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters,in: The Effects of Taxation on Multinational Corporations, pages 225-252 National Bureau of Economic Research, Inc.
    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.
    3. Dagenais, M. & Mohnen, P. & Therrien, P., 1997. "Do Canadian Firms Respond to Fiscal Incentives To Research and Development?," G.R.E.Q.A.M. 97b05, Universite Aix-Marseille III.
    4. Barbara J. Spencer & James A. Brander, 1983. "International R & D Rivalry and Industrial Strategy," Review of Economic Studies, Oxford University Press, vol. 50(4), pages 707-722.
    5. Mansfield, Edwin & Switzer, Lorne, 1985. "The effects of R&D tax credits and allowances in Canada," Research Policy, Elsevier, vol. 14(2), pages 97-107, April.
    6. McFetridge, D.G., 1995. "Science and Technology: Perspectives for Public Policy," Gouvernement du Canada - Industrial Organization 9, Gouvernement du Canada - Industry Canada.
    7. 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.
    8. repec:hoo:wpaper:e-93-1 is not listed on IDEAS
    9. 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.
    10. 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.
    11. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Sunil Mani, 2008. "Financing of industrial innovations in India How effective are tax incentives for R & D?," Centre for Development Studies, Trivendrum Working Papers 405, Centre for Development Studies, Trivendrum, India.
    4. 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 & Francis Journals, vol. 12(3), pages 225-243.
    5. Joanna Szlezak-Matusewicz, 2014. "Models of tax incentives for R&D activities of enterprises in European Union countries," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 3(1), pages 145-160.
    6. Gernot Hutschenreiter, 2002. "Fiscal Incentives for Research and Development," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.
    7. Duch, Néstor & Montolio, Daniel & Mediavilla , Mauro, 2009. "Evaluating the impact of public subsidies on a firm’s performance: a two-stage quasi-experimental approach," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 16, pages 143-165.
    8. Rafal Kierzenkowski, 2009. "The Challenge of Restoring French Competitiveness," OECD Economics Department Working Papers 720, OECD Publishing.

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