Ernst, Christof; Richter, Katharina; Riedel, Nadine - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
This paper examines the impact of tax incentives on corporate research and development (R&D) activity. Traditionally, R&D tax incentives have been provided in the form of special tax allowances and tax credits. In recent years, several countries moreover reduced their income tax rates on R&D...
