Castellacci, Fulvio; Lie, Christine Mee - In: Research Policy 44 (2015) 4, pp. 819-832
reported in the literature. The main result of the MRA analysis is indeed that sectors matter. Specifically, the additionality … effect of R&D tax credits is on average stronger for SMEs, firms in the service sectors, and firms in low-tech sectors in … effects of R&D tax credits vary across sectors and points out new directions and hypotheses for future research. …