Py, Loriane; Bozio, Antoine; Irac, Delphine - EcoMod Network - 2014
of the number of patents) iii) the tax files which enables us to identify all the firms in France which benefit from the … research tax credit as well as it amount, and iv) the FIBEN dataset of the Banque de France which is used to control for firms … after the implementation of the reform. The fact that each year in France, nearly 49% of firms which are registered in the R …