This paper surveys the econometric evidence on the effectiveness of fiscal incentives for
R&D. We describe the effects of tax systems in OECD countries on the user cost of R&D …

Under the context that entrepreneurial risk in clean energy industry has become increasingly
complex, government subsidies are helpful to guide and promote the entrepreneurial …

Монография подготовлена коллективом ведущих ученых и специалистов в сфере
налогообложения с целью формирования новой дисциплины магистратуры и …

In this article we address various issues raised by the evaluation of the R&D tax credit policy.
We first consider the studies that estimate the direct effects of the tax credit on R&D inputs …

Optimal decisions of a firm facing the option of retrofitting its plant to reduce pollution and
thereby eliminate the need to purchase emissions allowances are analysed. The decision is …

Although technical knowledge generates spillover benefits, production of technical
knowledge creates congestion externalities; thus, private R&D investment could be …

Abstract The Economic Recovery and Tax Act of 1981 provided a 25 percent tax credit for
increases in research and experimentation expenditures. Previous studies have shown …

This paper investigates whether an increase in the R&D tax credit rate stimulates firms'
incremental R&D spending. We find that the increase in the credit rate has a positive effect …

Unlike suggestions from earlier research on the Schumpeterian hypothesis, it is argued and
shown that sales and employment are not simply substitute size measures to test the R&D …

We consider the implications of international outsourcing in a simple general equilibrium
model where the wage rate is the outcome of negotiations between a firm and a trade union …