Ernst, Christof; Richter, Katharina; Riedel, Nadine - 2013
exert a statistically significant impact on project quality. -- corporate taxation ; research and development ; micro data …This paper examines the impact of tax incentives on corporate research and development (R&D) activity. Traditionally, R … taxation also distorts the quality of R&D projects, i.e. their innovativeness and revenue potential. Using rich data on …