A growing interest in R&D tax incentive policies has given rise to a large number of evaluations, which provide … contrasting results about their effectiveness. Our meta- analysis aims to explain the heterogeneity found in the R&D tax incentive … evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across …

A growing interest in R&D tax incentives as a way to sustain research and innovation efforts has given rise to a large … of underpinning R&D tax incentives designs. Our meta-analysis aims at explaining this heterogeneity by the designs … characteristics of R&D tax incentives. We find that the type of design has a distinct impact on R&D demand in the short run. We argue …

Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average … tax rates and evaluate potential tax reform options. Our quantitative assessment of recent tax policies suggests that …