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How effective are fiscal incentives for R&D? A review of the evidence

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Keywords: R&D; Tax credits; [JEL classification codes] 031; [JEL classification codes] H32; [JEL classification codes] O38; international

Document Type: Research Article

DOI: http://dx.doi.org/10.1016/S0048-7333(99)00085-2

Affiliations: Institute for Fiscal Studies, University College London and CEPR, 7 Ridgmount Street, London, UK

Publication date: April 1, 2000

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