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Tax incentives for innovation: time to restructure the R&E tax credit

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  • Gregory Tassey

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  • Gregory Tassey, 2007. "Tax incentives for innovation: time to restructure the R&E tax credit," The Journal of Technology Transfer, Springer, vol. 32(6), pages 605-615, December.
    • Handle: RePEc:kap:jtecht:v:32:y:2007:i:6:p:605-615
    DOI: 10.1007/s10961-007-9045-z
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    References listed on IDEAS

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    1. Barry Bozeman & Albert Link, 1984. "Public support for private R&D: The case of the research tax credit," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 4(3), pages 370-382.
    2. Bozeman, Barry & Link, Albert N., 1984. "Tax incentives for R&D: a critical evaluation," Research Policy, Elsevier, vol. 13(1), pages 21-31, February.
    3. Mansfield, Edwin, 1986. "The R&D Tax Credit and Other Technology Policy Issues," American Economic Review, American Economic Association, vol. 76(2), pages 190-194, May.
    4. Gregory Tassey, 2007. "The Technology Imperative," Books, Edward Elgar Publishing, number 4229.
    5. 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.
    6. Bronwyn H. Hall & John van Reenen, 1999. "How Effective are Fiscal Incentives for R&D? A New Review of the Evidence," NBER Working Papers 7098, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    R&E tax credit; Tax policy; Innovation policy; R&D policy; R&D investment; Innovation; O31; O38; H25;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • 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

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