Lewandowska-Kalina, Monika; Kalina, Lech - In: Applied Econometrics Papers 1 (2014) 1, pp. 1-19
This paper examines the impact of taxation of labor on investment in Research and Development. Given the central role of R&D as an en- gine of business expansion and economy growth, issue of estimating the barriers to R&D is a vital one, both from theoretical and practical point of view. We...