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 …

We study a Chinese policy that awards substantial tax cuts to firms with R&D investment
over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a …

The paper examines the two-way relationship between external R & D activities and internal
R & D expenditures on a cross-section of Flemish R & D active companies. The analysis …

This paper looks at the effectiveness of R&D grants for Canadian plants that already benefit
from R&D tax credits. Using a non‐parametric matching estimator and data from the 2005 …

As more and more countries, big and small, have adopted R&D tax credits, the need for
additional evidence concerning their effectiveness in increasing R&D has become obvious …

Empirical evidence for the Schumpeterian suggestion of a positive relationship between
profitability and innovative effort is slim. In fact, the opposite is often suggested. An …

This paper examines the effectiveness of R&D tax credits using data on 904 Japanese
manufacturing firms over 10 years (1989–1998). I find evidence that tax price elasticity is …

Inadequate investment in innovation is particularly costly in today's globally competitive
environment where continued technological advancements are critical to sustaining …

Налоговые льготы доказали свою эффективность в качестве инструмента
государственной поддержки науки, технологий и инноваций, и используются во многих …

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 …