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 …