Some tests of the incentive effects of the research and experimentation tax credit
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- Ali-Yrkkö, Jyrki, 2004. "Impact of Public R&D Financing on Private R&D - Does Financial Constraint Matter?," Discussion Papers 943, The Research Institute of the Finnish Economy.
- Klette, Tor Jakob & Møen, Jarle, 2011. "R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study," Discussion Papers 2011/15, Norwegian School of Economics, Department of Business and Management Science.
- Jing Huang & Linda Krull & Rosemarie Ziedonis, 2020. "R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2523-2557, December.
- Harhoff, Dietmar, 1994. "Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme," ZEW Dokumentationen 94-02, ZEW - Leibniz Centre for European Economic Research.
- Chen, Ming-Chin & Gupta, Sanjay, 2017. "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 52-68.
- Isabel Bodas Freitas & Fulvio Castellacci & Roberto Fontana & Franco Malerba & Andrea Vezzulli, 2015. "The additionality effects of R&D tax credits across sectors: A cross-country microeconometric analysis," Working Papers on Innovation Studies 20150424, Centre for Technology, Innovation and Culture, University of Oslo.
- Castellacci, Fulvio & Lie, Christine Mee, 2015.
"Do the effects of R&D tax credits vary across industries? A meta-regression analysis,"
Research Policy, Elsevier, vol. 44(4), pages 819-832.
- Castellacci, Fulvio & Lie, Christine, 2013. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper 47937, University Library of Munich, Germany.
- De Simone, Lisa & Piotroski, Joseph D. & Tomy, Rimmy E., 2017. "Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy," Research Papers 3507, Stanford University, Graduate School of Business.
- Qian Long Kweh & Wen-Min Lu & Fengyi Lin & Yung-Jr Deng, 2022. "Impact of research and development tax credits on the innovation and operational efficiencies of Internet of things companies in Taiwan," Annals of Operations Research, Springer, vol. 315(2), pages 1217-1241, August.
- Gupta, Sanjay & Hwang, Yuhchang & Schmidt, Andrew P., 2011. "Structural Change in the Research and Experimentation Tax Credit: Success or Failure?," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 285-322, June.
- Mani, Sunil, 1999. "Public Innovation Policies and Developing Countries In a Phase of Economic Liberalisation," UNU-INTECH Discussion Paper Series 1999-02, United Nations University - INTECH.
- Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014. "Tax Credits and Small Firm R&D Spending," NBER Working Papers 20615, National Bureau of Economic Research, Inc.
- Daniel J. Wilson, 2005. "Beggar thy neighbor? the in-state vs. out-of-state impact of state R&D tax credits," Working Paper Series 2005-08, Federal Reserve Bank of San Francisco.
- 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.
- Blandinieres, Florence & Steinbrenner, Daniela, 2021. "How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis," ZEW Discussion Papers 21-020, ZEW - Leibniz Centre for European Economic Research.
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