McKenzie, Kenneth J.; Sershun, Natalia - In: Canadian Public Policy 36 (2010) 3, pp. 307-324
We in vestigate the extent of the impact that direct tax subsidies (the "push" effect) and the competitiveness of the production tax system (the "pull" effect) have on research and development. A panel dataset of nine countries over nineteen years is used to estimate a dynamic fixed effects...